-
2,5
As of 28.04.2006 2
| |
|
Period
|
Rate (%)
|
02.12.2000-28.03.2001
|
5
|
29.03.2001-30.01.2002
|
10
|
31.01.2002-11.11.2003
|
7
|
12.11.2003-01.03.2005
|
4
|
| -
3
As of 21.04.2006 2,5
|
TEMPORARY TAX RATES (FOR 2008)
| |
For Income Tax Liables
|
%15
|
For Corporation Tax Liables
|
%20
|
CHILDREN ALLOWANCE TOTALS EXEMPTED FROM INCOME TAX (As of 01.01.2008) | |
Children Allowance exempted from Income tax for each child,( 0-6 ages)
Others
|
24,74 YTL
12,37 YTL
|
|
|
MEAL ALLOWANCE EXEMPTED FROM INCOME TAX/DAILY | |
As of 01.01.2008 (Excluding VAT)
|
9,00 YTL
|
STAMP DUTY RATES TO BE LEVIED OVER DOCUMENTS RELATING TO CERTAIN TRANSACTIONS (2008)
| |
On Wages
|
0. 6%
|
On Rent Contracts
(over the rental fee to be determined according to the contract period)
|
0.15%
|
Tender Awards
|
0.45%
|
Balance Sheets
|
17,50 YTL
|
Profit/Loss Statements
|
8,60 YTL
|
Annual Income Tax Returns
|
22,70 YTL
|
Annual Corporation tax Returns
|
30,30 YTL
|
Income Withholding Tax Returns
|
15,10 YTL
|
INCOME TAX TARIFF APPLICABLE ON INCOME
(for the year 2008 )
|
Income Brackets
|
Tax Rate (%)
|
Up to YTL 7.800 ,
|
15
|
For YTL 19.800 ; for the first YTL 7.800, YTL 1.170 , for above:
|
20
|
For YTL 44.700 ; for the first YTL 19.800, YTL 3.570, for above:
|
27
|
For more than YTL 44.700, for the first YTL 44.700, YTL 10.293, for above
|
35
|
PENALTIES OF NON-COMPLIANCE ENVISAGED FOR CERTAIN ACTS (year 2008)
Acts of Non-Compliance
|
Penalty Total
| |
Failure to Issue and to Receive invoices, expense receipts, independent professional vouchers and producer’s receipts
|
10% (of the amount required to be specified in the invoice)
149 YTL
|
Failure to Issue and to Receive invoices, expense receipts independent professional vouchers, producers’ receipts (for non-tax liables)
|
29,8 YTL
|
Failure to keep available or to display tax plates
|
149 YTL
|
Failure to comply with the obligations concerning tax account number (for each transaction of non-compliance)
|
170 YTL
|
Failure to comply with the obligation of notification concerning tax account numbers
|
680 YTL
|
Failure to provide the information requested by the authorities
(1st Class Merchants)
|
1490 YTL
|
Failure to comply with the uniform chart of accounts and the procedures and principles concerning financial statements
|
3200 YTL
|
MINIMUM WAGE TOTALS (01.01.2008-30.06.2008)
Ödemeler / Kesintiler
|
Tutar
|
Gross Total
|
608,40
|
SSK Premium
|
85,18
|
Unemployment Insurance Premium
|
6,08
|
Income Tax Base
|
517,14
|
Income Tax
|
77,57
|
Stamp Duty
|
3,65
|
Withholdings Total
|
172,48
|
Net Total
|
435,92
| UPPER AND LOWER LIMITS TAKEN AS BASIS IN THE CALCULATION OF THE INSURANCE PREMIUM ( year 2008)
|
|
Upper Limit (01.01.2008-30.06.2008)
|
3.954,60 YTL
|
|
Lower Limit (01.01.2008 -30.06.2008)
|
608,40 YTL
|
|
UNEMPLOYMENT INSURANCE PREMIUM TOTALS (between 01.01.2008 – 31.12.2008) | |
From the Worker
|
1%
|
From the Employer
|
2%
|
Government Contribution
|
1%
|
SEVERANCE INDEMNITY TOTALS EXEMPTED FROM INCOME TAX
|
As of 01.01.2007 1960,69 YTL
As of 01.07.2007 2030,19 YTL
As of 01.01.2008 2087,92 YTL
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