residence – Muhasebe News

Residence Permit Application in Turkey

MuhasebeNews — Tue, 12 Nov 2019 12:00:02 +0000

Residence Permit Application in Turkey

According to the Law on Foreigners and International Protection No. 6458, a residence permit document shall stand for the permit issued for the purpose of staying in Turkey. This document granted by competent authorities entitles the right to reside in a specific location in Turkey for a given period of time. Residence permit which is of great importance in terms of the provision and protection of public order shall be issued following the request and application by the foreigner together with the required documents providing s/he fulfills the related conditions.

Foreigners who would stay in Turkey beyond the duration of a visa or visa exemption or longer than ninety days should obtain a residence permit. As it is envisaged by the law, it will soon be possible to lodged with the consulates in the foreigner’s country of citizenship or legal stay, and this will also be announced. Till the adoption of this procedure, applications for residence permits shall be lodged with the governorates.

Pursuant to the law in question, accompanying is no longer valid and, in addition to this, residence permit documents following their applications shall be issued separately for each foreigner. Those applications may be made in person as well as by his/her legal representative or lawyer. However, if the administration deems it necessary, it may also require foreigners to be present at the time of application.

By the Law No. 6735, the provision stating that applications may also be made through Authorized Intermediary has been included in the scope of Article 21 of the Law No. 6458. Authorized Intermediary refers to the institutions or organizations authorized by the Directorate General and their qualifications and task frameworks shall be set forth by regulation.

e-Residence System

Six types of residence permits shall be issued by Article 30 of the Law on Foreigners and International Protection No. 6458, and first, extension or transfer applications shall be made online via e-Residence system (https://e-ikamet.goc.gov.tr/).

First and Transfer Applications

For the first and transfer applications, foreigners are required to make a residence permit application via e-Residence system and be present at Provincial Directorate of Migration Management on the appointment date together with the required documents ( https://e-ikamet.goc.gov.tr/Ikamet/IstenenBelgeler ).

Furthermore, original passport for the first or transfer applications and notarized passport photocopy for the extension applications shall be submitted.

Source: Directorate General of Migration Management (link: https://en.goc.gov.tr/general-information41)
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.

Can we employ a foreign person who has residence permit?

MuhasebeNews — Thu, 18 Jul 2019 14:40:15 +0000

We want to employ a foreign person who has a residence permit. What are the special conditions?

Applications to be made domestically;

Article 7- Only foreigners or their employers who have received a residence permit for at least six months and whose term has not expired may apply directly to the Ministry.

(Additional Sentence: RG-28/4/2011-27918)
The documents required for the application must be submitted to the Ministry within six working days following the electronic application.

Except for residence permits given for educational purposes in Turkey, the foreigners who are given residence permit for 6 months for any reason and who also has the permission to work within this period are not liable to obtain work visa through Turkey’s foreign representatives.

However, foreigners who will work in fields that are or might be subject to human trafficking are liable to obtain work permit every time from our foreign representatives notwithstanding their residence in Turkey for 6 months. Work permit applications are not submitted domestically for foreigners who do not have a residence permit and has come to Turkey with touristic visas or visas other than work visas or through a visa exemption program between two countries or other visa programs.

(Additional Paragraph: RG-21/1/2010-27469) Foreigners who have been granted refugee or asylum seeker status by the Ministry of Internal Affairs are not subject to a specific residence period. The necessary measures are taken to finalize the work permit transactions immediately when evaluating the work permit requests of people with these statuses notwithstanding the provisions of paragraph 4 of Article 13 of the Regulation. (Additional Paragraph: RG-21/1/2010-27469)

In the case where work permit applications submitted domestically are finalized positively, it is obligatory to apply to the security units within 30 days following the declaration of the work permit to obtain the work annotated residence permit. Otherwise, the work permit will not become valid.

Source: İSMMMO
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.

Is It Compulsory To Pay Stamp Tax For Residence Rental Agreements?

MuhasebeNews — Sat, 13 Oct 2018 06:00:47 +0000

Rental agreements prepared for the sublets as a residence are exempt from stamp tax if it is only signed by a lessor and a lessee. It means that it is not obligatory to pay stamp tax for them. On the other hand, if there is a guarantor, it is compulsory to pay 9, 48 per thousand of the rental agreement.

Rental agreements are subject to proportional stamp tax over rental in line with the contract time (1, 89 per thousand in 2015 in accordance with General Communique of Stamp Tax Law Serial No. 58).

If a person, who sign stamp tax documents accordance with these documents, are obliged all the time, that amount should be submitted until the evening of the twenty third of next month to a tax office and paid until the evening of the twenty sixth of that month, according to article 22/a of Stamp Tax Law.

If people who prepare the agreement are not always obliged, they should submit the documents within fifteen days after the contract date with a declaration and paid within the same period.

People who sign the documents being subject to stamp tax have double liability with regard to stamp tax. Thus, one of the parties preparing the documents is subject to pay the tax.

Rental agreements (related to properties not included in commercial enterprise and rented as a workplace by the artisan exempted from Income Tax, exempted self-employed, the taxpayers being subject to small business taxation and commercial enterprises not involved in commercial enterprise and hired as a settlement by associations and foundations and hired as a residence by real persons) are exempted from Stamp Tax.

On condition that rental agreements within the scope of exemption include the guarantor’s sign as ‘’ordinary surety’’ or ‘’joint guarantor’’ or ‘’joint debtor and joint guarantor, it should be subject to proportional stamp tax through surety annotation as of the date of issuance. (1,89 per thousand in 2015 in accordance with General Communique of Stamp Tax Law Serial No. 58).

Source: Revenue Administration
Date: 12 February 2017

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.

Are Services Export Subject to VAT in Turkey?

MuhasebeNews — Wed, 25 Apr 2018 12:00:57 +0000

What are the features of services export?
Services done in Turkey and provided in a foreign country for customers living abroad (the receiver whose residence, Office and business center is abroad and a local company whose agency, bureau, representation and branch are independently active in a foreign country) are exempt from VAT.

Services within the scope of exception in export;
1- The service in Turkey should be given for a customer living in a foreign country (the invoice should be issued on behalf of the customer living in a foreign country in order to certify that transaction).
2- It is compulsory to take advantage of the service abroad.
In accordance with the provisions of VATA and General Communiqué on VAT system application, services provided for customers living in a foreign country should be declared within the scope of exception in export before the amount is brought to Turkey as a foreign exchange, during the period when services are offered.

Nonetheless, if a person demands the return of the payment of taxes imposed concerning to abovementioned transactions and being not subject to discount, he/she should provide proof of payment ( a document which certify that the foreign exchange is brought to Turkey, bank receipt etc.).

Source: Value Added Tax Act

Can A Foreigner With Work Permit For A Workplace Be Employed In Another Company?

MuhasebeNews — Tue, 19 Sep 2017 14:00:41 +0000

The permits are given to the foreigners to work in a specific residence and when the foreigner resigns from that work the permit loses its validity.

It’s not possible for a foreigner to work in another job with the permission they got to work for a specific employer,
1- The new employer needs to apply for a new work permit from the Ministry of Labor and Social Security, to employ the foreigner in their work place.
2- The new employer’s application for a new work permit gets approved by The Ministry of Labor and Social Security, the previous work permit gets cancelled.

Source: Ministry of Labor and Social Security

Is It Forbidden To Employ Foreign Personnel As Domestic Workers?

MuhasebeNews — Tue, 19 Sep 2017 11:00:51 +0000

WHAT ARE THE CONDITIONS OF GETTING A WORK PERMIT TO EMPLOY FOREIGNERS AS DOMESTIC WORKERS?

The work permit applications made for employing foreign personnel for house work are assessed carefully by The Ministry of Labor and Social Security and to prevent abuse in this work field and to provide the security of foreign workers with permit, this process is run as follows:

1- Foreign personnel are not given permit to work in a residence except for the people who need nursing for old and ill persons and small children.
2- It is obligatory to prove the illness which requires care with a health report.
3- Except for the situations that require serious care, male foreigners are not allowed to work in a residence.

Source: The Ministry of Labor and Social Security