public sector – Muhasebe News https://www.muhasebenews.com Muhasebe News Thu, 04 May 2017 09:18:44 +0000 en-US hourly 1 https://wordpress.org/?v=6.3.3 Are Salaries and Wages Subject to Income Tax in Turkey? https://www.muhasebenews.com/en/are-salaries-and-wages-subject-to-income-tax-in-turkey/ https://www.muhasebenews.com/en/are-salaries-and-wages-subject-to-income-tax-in-turkey/#respond Thu, 04 May 2017 09:18:44 +0000 https://www.muhasebenews.com/?p=15128 Income derived from dependent personal services is subject to the income tax. This income comprises such income from all kinds of employment in both public and private sector as salaries and wages, as well as associated supplementary income such as allowances, bonuses, anniversary gifts, gratuities, commissions, premiums, compensations and other wage and salary related remunerations including benefits in kind at market value.

In determining taxable amount of salaries and wages, the following expenditures are allowed to be deducted from gross amount:
– Legal deduction made according to various laws or regulations,
– Payments made for pensions,
– Payments made for various insurances,
– Payments made for labor union membership.

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.

]]> https://www.muhasebenews.com/en/are-salaries-and-wages-subject-to-income-tax-in-turkey/feed/ 0 Building Permits in Turkey, January-December, 2016 https://www.muhasebenews.com/en/building-permits-in-turkey-january-december-2016/ https://www.muhasebenews.com/en/building-permits-in-turkey-january-december-2016/#respond Sat, 01 Apr 2017 10:00:50 +0000 https://www.muhasebenews.com/?p=12618 Floor area of buildings given construction permits increased by 7.3%
In 2016 compared with the previous year, number of buildings, floor area of buildings, value of buildings and number of dwelling units increased by 5.5%, 7.3%, 15.4% and 10.6% respectively according to the construction permits given by municipalities.

Total floor area of buildings given construction permits in 2016 realized as 202.3 million m2 and 112.8 million m2 of it realized as residential building, 48.2 million m2 of it realized as nonresidential building and 41.3 million m2 of it realized as common used area.

According to the use of building, two and more dwelling residential buildings had the highest share with 150.9 million m2. It was followed by public entertainment, education, hospital or institutional care buildings with 11.5 million m2.

According to the type of investor, private sector had the highest share with 169.9 million m2. It was followed by public sector with 29.0 million m2 and construction cooperatives with 3.4 million m2respectively. According to the number of dwelling units, from total 986 thousand 119 dwellings, 908 thousand 687 of it was taken by private sector, 64 thousand 604 of it was taken by public sector and 12 thousand 828 of it was taken by construction cooperatives.

According to the total floor area of buildings, İstanbul had the highest share with 38.9 million m2. It was followed by Ankara with 17.7 million m2 and İzmir with 9.2 million m2 respectively. The provinces which had the lowest floor area were Hakkari, Ardahan and Şırnak respectively.

According to the dwelling units, İstanbul had the highest share with 213 thousand 526 units. It was followed by Ankara with 67 thousand 514 units and İzmir with 50 thousand 367 units respectively. The provinces which had the lowest dwelling units were Hakkari, Şırnak and Bayburt respectively.


Floor area of buildings given occupancy permits increased by 5.1%
In 2016 compared with the previous year, number of buildings, floor area of buildings, value of buildings and the number of dwelling units increased by 0.3%, 5.1%, 14.2% and 2.5% respectively according to the occupancy permits given by municipalities.

Total floor area of buildings given occupancy permits in 2016 realized as 150.3 million m2 and 86.1 million m2 of it realized as residential building, 36.0 million m2 of it realized as nonresidential building and 28.2 million m2 of it realized as common used area.

According to the use of building, two and more dwelling residential buildings had the highest share with 110.4 million m2. It was followed by wholesale and retail trade buildings with 8.7 million m2.

According to the type of investor, private sector had the highest share with 130.1 million m2. It was followed by public sector with 16.2 million m2 and construction cooperatives with 3.9 million m2respectively. According to the number of dwelling units, from total 750 thousand 336 dwellings, 683 thousand 642 of it was taken by private sector, 47 thousand 612 of it was taken by public sector and 19 thousand 82 of it was taken by construction cooperatives.

According to the total floor area of buildings, İstanbul had the highest share with 28.1 million m2. It was followed by Ankara with 13.4 million m2 and İzmir with 8.7 million m2 respectively. The provinces which had the lowest floor area were Ardahan, Hakkari and Bayburt respectively.

According to the dwelling units, İstanbul had the highest share with 158 thousand 709 units. It was followed by Ankara with 59 thousand 352 units and İzmir with 47 thousand 35 units respectively. The provinces which had the lowest dwelling units were Ardahan, Şırnak and Hakkari respectively.


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.

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