2- IS IT OBLIGATORY FOR FOREIGN STUDENTS GOING TO UNIVERSITY IN TURKEY TO GET WORK PERMITS FOR THEIR COMPULSORY INTERNSHIPS?
It’s not obligatory to get a work permit for the compulsory internships required during University education. However they need a formal statement from the respective University or Faculty concerning the subject.

Source: Ministry of Labor and Social Security

Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

The term includes services presented by such independent professionals as lawyers, accountants, doctors, consultants and engineers. Revenues received from independent professional services within a year as well as expenses paid are recorded on a simple accounting book. In general, all expenses related to independent professional services can be deducted from revenues. But, the scopes of those expenses are narrower than those specified for the commercial and business activities.

The following expenses are allowed to be deducted from the gross revenue in reaching the profit from independent professional services:
– General expenses made to gain professional earning and survival of business,
– Alimentation and accommodation expenses of the servants and workers at the workplace or its premises, their medical treatment and drugs expenses, insurance premiums and retirement allowances,
– Travel and accommodation expenses related to business trips (provided that it is limited to the period required by the object of the trip),
– Amortisation amount reserved according to the Tax Procedural Law for installations, fixed assets and the vehicles included in inventories, used in business activities,
– Expenses related to vehicles rented or included in the inventory,
– Amounts paid for business press,
– Cost of goods and services procured for performance of business activities,
– Registration and retirement allowances paid to the retirement funds for self employment activities and other subscription fees paid to the professional organizations,
– Proficiency, announcement and advertisement taxes paid for conducting business and obtaining earning as well as the charges and levies in kind related to workplaces,
– Compensations paid according to the laws, verdict and contracts related to business activities

Source: Revenue Administration

Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.