amendment – Muhasebe News

Are Delayed Payments Subject to Discount?

MuhasebeNews — Thu, 16 Aug 2018 13:00:32 +0000

1- ARE UNPAID PREMIUMS SUBJECT TO DISCOUNT ACCORDING TO INCOME TAX LAW?
According to the amendments made in article 89 and 63 of the Income Tax Law, unpaid premiums cannot be subject to discount even if there is insurance policy.

2- ARE UNPAID PREMIUM PAYMENTS SUBJECT TO DISCOUNT?
Unpaid Premium payments are not subject to discount when determining the tax assessment of the related period (payment by making amendment).

Source: Income Tax Law

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Are the Copies of Papers Prepared More Than One Subject to Stamp Tax?

MuhasebeNews — Thu, 16 Aug 2018 09:00:48 +0000

The first sub clause of the first clause of article 5 of the Stamp Tax Law numbered 488 has been amended as “If a paper prepared more than one copy is subject to fixed tax, each copy is subject to stamp tax. If a paper prepared more than one copy is subject to proportional tax, only one of its copy is subject to stamp tax” with article 23 of the law numbered 6728 enacted 09.08.2016.

Before the amendment of the law, the copies of papers (subject to either fixed tax or proportional tax) were separately subject to both proportional tax and stamp tax.

In accordance with the amendment, if the taxable event occurs after the effective date (09.08.2016), only one copy of the paper prepared more than one copy and being subject to proportional tax will be subject to stamp tax.

For the papers being subject to fixed tax, each copy will be subject to tax.

Source: Stamp Tax Law

If You Wouldn’t Like to Take on a Task That the Employer Suggests, You May Terminate Your Labor Agreement According to Turkish Laws!

MuhasebeNews — Thu, 22 Mar 2018 14:00:06 +0000

IF AN EMPLOYEE REFUSE TO HAVE POSITION THAT EMPLOYER SUGGESTS, CAN AN EMPLOYER IMPOSE A SANCTION?
If it is stated in the agreement that every kind of amendment will be accepted by the employee, this article enables employer to make every kind of amendments.

If the employee does not accept the amendments, labor agreement can be terminated on the grounds that it is noncompliance with the agreement by resting upon this article. It is not possible to claim contrariwise, since the article is expressed clearly.

Source: Labor Law