Home Page

Constitutional Court decision on taxation of salary income

The Constitutional Court of Turkey has issued a Decision which repeals the highest income tax bracket applicable for the salary income.

EY Turkey

Ernst & Young Turkey has been rendering professional consulting services for years in Turkey with its nearly 700 professional employees through its İstanbul, Ankara, İzmir and Bursa offices, as a member to the Ernst & Young International.

How we make a difference

Ernst & Young is a global leader in assurance, tax, transaction and advisory services. We aim to have a positive impact on businesses and markets, as well as on society as a whole.


Journal Search

Please access our ARTICLES both in Turkish and English...

Publications

If you want to search our circular database, download summarized circular's files and surf through circular pages, please visit circulars section.

EY VAT Alert

You can follow up the Ernst & Young VAT Alerts prepared by Ernst & Young Global Indirect Tax Services on our web site.

Click to continue...

Concise tax guide for Turkey 2009

Our study titled "Concise tax guide for Turkey 2009" which has been prepared by the experts of our company and includes general information on Turkish tax system has been published.

Click to download the booklet…

Click to continue...

New incentive practice in 100 questions

Explanations made within the scope of incentive package were realized with the “Resolution Concerning Government Aids in Investments” no 2009/15199 promulgated in the Official Gazette dated 16 July 2009...

Click to continue...

Vergide Gündem(English version)

You may find the translated summaries of the articles that our firm's professionals have written on current subjects related with tax and social security, which are published in The Tax Agenda Periodical that we prepare on a monthly basis and send them to our clients, which are at the same time entered in our website www.vergidegundem.com as well as the Practical Information relating to basic information that are employed in tax/social insurance practices in English.

Click to continue...

A guide for expatriates

A GUIDE TO TAX AND LEGAL ASPECTS FOR EXPATRIATES booklet that has been uptaded as of DECEMBER 2007 by Ernst & Young İstanbul Office for the expatriates working in Turkey and providing general information on our country, as well as solutions to some basic problems relating to taxation that can be experienced by expatriates.

Click to continue...

 

News

Constitutional Court decision on taxation of salary income

The Constitutional Court of Turkey has issued a Decision which repeals the highest income tax bracket applicable for the salary income.

Click to continue...

Our circulars on The Turkish Constitutional Court's annulment decisions

Click to continue...

The withholding rate applied to the income derived from stocks has been decreased down to zero.

As of 14 November 2008, the withholding rate applied to the income derived from stocks has been decreased down to 0% (zero).

Click to continue...

Our tax training services for banks and finance institutions

Content of the tax training prepared by our company for the employees of banks and finance institutions and information on the service conditions are provided below. If you wish that your bank or company receives such training, you can contact to Ates Konca (ates.konca@tr.ey.com) through the telephone number 0 (212) 368 57 76.

Click to continue...

Fund shares that pertain to 2003 fiscal period and were not deducted or refunded shall be refunded.

In the Corporate Tax Code Circular promulgated on 25 September 2008 within the framework of the decree of annulment of the Constitutional Court, the Ministry of Finance provided explanations with respect to the rejection and refund of the fund share amounts pertaining to 2003 taxation period that were previously paid by the taxpayers yet were not deducted and refunded.

Click to continue...

VAT rate of eye glasses and rims, and contact lenses, has been decreased from 18% down to 8%.

VAT rate of eye glasses and rims, and contact lenses, has been decreased ...

Click to continue...

Code of Social Security and General Health Insurance has come into effect as of 1 October.

Under the Code of Social Security and General Health Insurance no. 5510 that has come into effect as of 1 October, three separate social security organizations concerning affiliated employees in private sector, self employed and public officials have been gathered under a single roof and comprehensive amendments have been introduced in social security system, especially in age and conditions of pension. Our short explanations on the regulations introduced with the Code no. 5510, of great and direct interest to everybody who lives in the country, can be accessed from here.

Click to continue...

 

Announcements       <<     >>

Circular 21
Banks have to pay financial activity fees within the scope of the Code no 5951 until 5 March 2010.
Click to continue...

Circular 20
With Tax Procedures Code General Communiqué series no 396, the practice regarding Ba and Bs forms has been amended.
Click to continue...

Circular 19
Discussion on whether the deferred investment allowance incentive can be deducted from 2009 revenues within the scope of the annulment decision of the Constitutional Court.
Click to continue...

Circular 18
The regulation which extends the term and increases the amount of short time work allowances will also apply to the applications made in 2010.
Click to continue...

Circular 17
Law no. 6183 on Collection Procedure of Public Receivables is being amended with the Law no 5961 which was accepted in the General Assembly of Grand National Assembly of Turkey.
Click to continue...

Tax Calendar

10/3/2010

Submission of the special consumption tax return relating to petroleum and natural gas products for 16-28 February 2010 period in electronic form and payment of the tax

Calendar

Ernst & Young refers to one or more of the member firms of Ernst & Young Global Limited (EYG), a UK private company limited by guarantee. EYG is the principal governance entity of the global Ernst & Young organization and does not provide any services to clients. Services are provided by EYG member firms. Each of EYG and its member firms is a separate legal entity and has no liability for another such entity's acts or omissions. Certain content on this site may have been prepared by one or more EYG member firms.