Summary table of the decree with the force of law No. 15/2023 published in the Official Gazette dated April 23, 2023 on the reorganization of income deductions and taxes related to certain taxes in order to eliminate natural disasters and economic losses in the country: |
| Article | Deduction and Contribution Items | Rates: | Collection and Payment Method: |
| 7(1)(B) | Persons requesting a deduction from their salary and remuneration pursuant to this paragraph must apply in writing from the date of the entry into force of this Law, specifying the amount of the deduction and the period in which they wish to make the deduction. Workplaces that receive the written application shall submit the relevant requests to the tax office within one week at the latest.
| | Deductions to be made pursuant to the Article shall be collected no later than the 15th of the month following the month in which the income was obtained. |
| 7(4) | In accordance with the Income Tax Act, a contribution of 1% shall be taken from the gross earnings declared in the year 2022 by the obligors whose earnings are determined on the basis of the annual return, and 2% on the total annual tax base for the year 2022 and previous periods, which belongs to the year 2022 and previous periods and which has been finalized ex officio and/or ex officio by the Revenue and Tax Department as of the date of entry into force of this Law. | 1% / 2% | It is paid in 2 equal installments, between July 2023 and the end of November 2023. Ex officio and/or replenishment taxes are collected on the day they are finalized. |
| 7(5) | In accordance with the Corporate Tax Law, a contribution of 1% shall be taken from the gross earnings declared in the declaration procedure in 2022 and 2% on the total annual tax base for the year 2022 and previous periods and finalized by the Revenue and Tax Department ex officio as of the date of entry into force of this Law. | 1% / 2% | It is paid in 2 equal installments, between May 2023 and the end of October 2023. Ex officio and/or replenishment taxes are collected on the day they are finalized. |
| 7(5) | In accordance with the International Banking Units Act; | | |
| For banks that are Tax-Bound, contributions are taken over the total annual base; | 1% | It is paid in 2 equal installments, between May 2023 and the end of October 2023. |
| In accordance with the International Business Companies Act; | | |
| For Tax-Bound companies, contributions are taken from the total annual base; | 1% | Paid at the end of May 2023. |
| 7(6) | Contributions are taken from all kinds of immovable properties (including those that are leased) on the rented basis, including those received as an advance against the rental and use price; | | It is paid no later than the 15th day of the month following the date on which the winnings were obtained, or at the time of filing the declaration. |
| From those rented with foreign currency; | 1.5% |
| From those rented with TL; | 1.5% |
| 7(7)(A) | Additional withholding contribution shall be levied on transactions relating to the disposal of any immovable property by obligors other than natural and legal persons engaged in the purchase and sale of immovable property pursuant to Section 31(1)(i) of the Income Tax Act; | | Based on the fair value calculated during the title deed transactions, the declaration is paid to the relevant authority by the real or legal person who makes the sale at the time of submission. |
| If the TRNC is a citizen; | 1% |
| If the citizen of the other country is; | 2% |
| 7(7)(B) | Additional withholding contribution shall be levied on transactions relating to the disposal of any immovable property by obligors in the status of natural and legal persons engaged in the purchase and sale of immovable property pursuant to Article 31(1)(j) of the Income Tax Act;
| 2% | Based on the fair value calculated during the title deed transactions, the declaration is paid to the relevant authority by the real or legal person who makes the sale at the time of submission.
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| 7(11) | Contributions are taken from the company and partnership registrations to be established in accordance with the Companies Law; | 5,000.TL | It is paid to the Registrar of Companies and the Official Registrar of Companies on the date of registration.
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| 7(11) | In accordance with the Companies Act, contributions are taken from title and patent registrations and capital increases; | 2,000.TL | It is paid to the Registrar of Companies and the Official Registrar of Companies on the date of registration. |
| 7(12) | Contributions are taken from the gross income to be obtained from all kinds of activities to be organized by foreign artists in the TRNC; | 10% | It is paid no later than the 15th day of the month following the show date. |
| 7(14) | As soon as the capital gains of movable property are paid to real / legal persons in cash or on account, contributions are taken from the payers; However, this contribution is not taken if the amount of the capital of the movable property is TL 100,000 and below and/or the equivalent is in foreign currency.
| | It shall be paid by the payers by the 15th day of the month following the date of receipt. |
| In case of foreign exchange; | 2% |
| In case of Turkish lira; | 1% |
| 7(15) | Contributions are taken under the Special Communications Tax Act; | 1% | It is paid until the 20th of the month in which the collection is made. |
| 7(16) | Under the Gambling Services Tax Act, contributions are levied on natural and legal persons who have obtained a gaming hall permit/license and businesses engaged in joint betting under the Physical Education and Sports Act from those who have obtained an operating concession permit from the government to engage in any gaming activity and on the amount of tax paid to carry out these activities; | 5% | In accordance with the legal regulations, the contribution to be made by the business and concession permit holders is paid until the 20th of the month following the relevant taxation period.
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| 7(17) | A contribution shall be made to the annual fee for the Gambling Hall Licence and/or Gambling Licence fee specified in clause (2) of Article 10 of the Gambling Act and payable annually; | 2% | It is paid to the relevant authorities on the payment dates specified in the legal legislation. |
| 7(17) | A contribution shall be levied on the amount of the fee paid on each additional gambling table and machine specified in sub-clauses (a)(b)(c) of clause (3) of Article (10) of the Gambling Act; | 5% | It is paid to the relevant authorities on the payment dates specified in the legal legislation. |
| 7(21) | In accordance with the Insurance Services (Regulation and Supervision) Act, contributions of EUR 10 for three months and EUR 20 for six months and 20 EURO for six months and twelve months are taken for each policy issued at land border crossings; | | It is paid to the relevant authorities on the payment dates specified in the legal legislation. |
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| Note 1: | Under this Decree with the Force of Law, the amount of contributions paid by natural or legal persons shall not be deducted as an expense in determining the gross profit for the purposes of Income Tax and Corporation Tax. |
| Note 2: | Deduction and/or contribution amounts that are not paid or underpaid on time shall be collected from those who are obliged to pay these amounts, together with the delay increase in accordance with the Law on the Procedure for the Collection of Public Receivables. |
