Tax
Short, plain and current articles on tax, payroll and company life.
Withholding tax vs VAT withholding: who deducts, who pays?
The two are often confused. Withholding tax deducts income tax at source; VAT withholding deducts part of the VAT at source. Examples show who pays what.
Read more →- Withholding tax deducts income or corporate tax at source; VAT withholding deducts part of the VAT.
- Withholding tax is filed on the withholding return; VAT withholding on VAT return No. 2.
- Whoever should withhold and does not is liable for the tax and penalty.
Tax penalties, voluntary disclosure and ways to reduce them
Missed a return or under-declared? Tax loss penalty, irregularity, voluntary disclosure, penalty reduction and settlement; which is better when?
Read more →TaxMarketplace withholding in e-commerce (1%): deduction, credit and refund
What is the 1% withholding marketplaces such as Trendyol, Hepsiburada and Amazon deduct from seller payouts, how is the base found, how is it credited in provisional and annual returns, and how is an excess refunded?
Read more →TaxMeta and Google ad invoices: 15% withholding and VAT return No. 2
Withholding and reverse-charge VAT on online advertising bought from platforms abroad; grossing up, filing time, the payment condition for deducting VAT-2 and a document list.
Read more →TaxWithholding on business rent: gross or net?
How a tenant business calculates withholding, what it pays the landlord and when it pays the tax over; what changes if the landlord is a company.
Read more →TaxTaking dividends from a company: corporate tax, 15% withholding and the return
The tax cost of distributing a limited or joint stock company's profit to partners; withholding, the annual return, the half-exempt rule and alternatives for paying partners.
Read more →TaxPartners' current account: when a partner withdraws money or lends to the company
Calculating interest on money a partner withdraws, VAT, hidden profit distribution risk; a partner lending to the company, the agreement, interest and the thin capitalisation limit.
Read more →TaxVAT refunds: who can claim and how the process works
Refunds of accumulated VAT from exports, withholding sales and reduced-rate supplies; offset and cash refunds, sworn accountant reports, guarantees and timing.
Read more →TaxRental income return: residential, commercial and the exemption
The TRY 58,000 exemption for residential rent, credit for withholding on commercial rent, the lump-sum and actual expense methods; who files a return in March?
Read more →TaxNon-deductible expenses (KKEG) list for 2026
Expenses recorded in the books but not deductible from the tax base; tax penalties, passenger car limits, thin capitalisation, the finance expense restriction, donations and common mistakes.
Read more →TaxHow provisional tax is calculated and planned
Advance tax paid on quarterly profit; filing periods, rates for companies and sole proprietors, credit in the annual return and cash planning.
Read more →TaxCorporate tax return: an April preparation checklist
From accounting profit to taxable profit, non-deductible expenses, exemptions, prior-year losses, minimum corporate tax and what to check before filing.
Read more →TaxWhich expenses are deductible?
The three conditions for a deductible expense and common expenses in one table; meals, phone, rent, vehicles, training, donations and personal spending.
Read more →TaxBuying a car for the company: VAT, SCT, depreciation and 2026 limits
Expense and depreciation limits on passenger cars, the monthly lease limit, VAT deduction and the difference for commercial vehicles; with 2026 amounts.
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