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Taxation system in Turkey is regulated by the Tax Procedure (TP) Law. It regulates the rights, burdens, carrying out duties along with principals of accrual. This law consist of procedural and official provisions of all tax laws. The TP has five main sections: taxation, taxpayer duties, valuation, penalty provisions and tax cases. [2]
In the First Turkish National Grand Assembly the law firstly accepted was a tax law. Despite the fact that the Ministry of Finance was organized in 1923 after Turkish Republic was founded, “The Code on the Ministry of Finance and Its Duties” was accepted in 1936. The General Directorate of Revenues was established with the Law in 1946.
Taxation system in Turkey is regulated by the Tax Procedure (TP) Law. It regulates the rights, burdens, carrying out duties along with principals of accrual. This Law consist of procedural and official provisions of all tax laws. The TP has five main sections: taxation, taxpayer duties, valuation, penalty provisions, tax cases. [7]
The judicial system of Turkey is defined by Articles 138 to 160 of the Constitution of Turkey. With the founding of the Republic, Turkey adopted a civil law legal system, replacing Ottoman law and the Sharia courts. The Civil Code, adopted in 1926, was based on the Swiss Civil Code of 1907 and the Swiss Code of Obligations of 1911. Although it ...
A new income tax law, passed in 1997 and effective 1998, determined residence as the basis for taxation of worldwide income. [169] The Philippines used to tax the foreign income of nonresident citizens at reduced rates of 1 to 3% (income tax rates for residents were 1 to 35% at the time). [170]
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ANKARA (Reuters) -Turkey blocked access to social media platform Instagram on Friday for failing to comply with the country's "laws and rules", a government minister said. The move came after a ...
The Ministry of Treasury and Finance (Turkish: T.C. Hazine ve Maliye Bakanlığı) is a government ministry office of the Republic of Turkey, responsible for finance and tax affairs in Turkey. The current minister is Mehmet Şimşek, serving since 3 June 2023.