Sayfa 2854. A National Solution Search for the Problem
4.1. Primary Regulations: Tax Procedure Law/Value Added Tax Law/Presidential Decision
While the inspection process was ongoing, the legislator made some attempts to deal…
The second amendment was made in article 9 of the Value Added Tax Law. Accordingly,…
The third Regulation was made with the Presidential Decree No. 476 under the authority…
Therefore, withholding tax on payments became mandatory for public administrations…
According to the decree, the withholding rate was determined as 15% with the amendment…
Similarly, with the amendment made in the CMD no. 2009/14593 regarding the tax withholding…
The decree also determined the corporate tax withholding rate to be imposed on these…
The decree entered into force on the date of its publication to be applied to payments…
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