In cases like controlling a business activity related with a construction work from office, bureau etc., it is possible to accept aforesaid places as business place; however, in situations like directly controlling the business from construction site, site itself must be regarded as business place.

There is no limitation but description of places that could be used at implementation and performance for commercial, industrial, agricultural and vocational activities by law when describing business place. As a result of this, it is necessary to accept places that were used for communication purposes in order to perform activities at electronic environment as business place.

Total amount receivable, withholding amount, VAT and transaction amount must be shown on the invoices issued by those whose services are subject to withholding. At the total section of invoice, amount before withholding deduction must be written.

It is possible to make a correction/adjustment operation for VAT at the period of change in the case that there is a change at the service amounts on the issued invoices by private health care institutions and organizations.

However, at the moment of serving, health care service has been completed and it is not possible to return back the service. Due to this fact, an invoice under the name of return cannot be issued.

Investment allowance, calculated with respect to investment expenditures done from branch present at free zone, is deductible over firm’s total revenue.

In condition of having the main activity field as shopping mall construction, rental and management at the articles of incorporation, it is possible to benefit from investment allowance related with expenditures made.

However, office block, constructed for rental as administrative headquarter does not hold good or service manufacturing place characteristic. Expenses made at the construction of this office block cannot benefit from investment allowance.

Since usage of meal cheques at supermarket shopping does not have any relation with food catering service, they must be taxed as "wage" and cannot be regarded as meal.

Forming a web site and answering questions from that web site is considered as commercial activity. Revenue earned by this commercial activity must be taxed with respect to commercial earnings principle of Income Tax Law.

It is possible to consider indemnity as expenditure that was paid by the business owner to victim's family, which resulted from a traffic accident made by an employee with a vehicle owned again by that business. 

Possibility of considering the indemnity paid by the order of court to the labor due to work accident as expense but only for the amount corresponding to the unfaulty ratio of employer.

It is necessary to accept work start day as "workplace hand over certificate" issue date for construction and repair works performed by tender.

Equipment delivery is not subject to withholding unless there is no equipment supply.

In case premium fees of private health care insurance that an employee would like to procure for self and/or wife and children is covered by the employing company, those payments were considered as benefits given to personnel. Aforementioned payments must be accepted as wage, added to the wage assessment of relevant period and subjected to income tax deduction.

Advisory service given as per the service agreement that shows continuity is regarded as wage; given under personal liability for the account of self is regarded as professional service.

It is possible to offset refund receivable born from withheld tax due to construction works extended to calendar years from your tax payable but not from social security premium payable towards Social Security Institution.

It is not possible to accept erection of exported goods at abroad as construction, repair and erection works performed abroad and exempt earning from this activity from corporate tax.

A cooperative that does not have any income other than membership fee is not subject to VAT for those fees collected.

In accordance with repair and maintenance agreement, penal clause (fine) to be collected by aggrieved party is not subject to VAT due to failure of performance of works by other party.

At refund or offset applications borne from construction works, it is possible to finalize the process either by sworn financial advisor report if the inspection does not started yet or by the positive opinion of inspector regarding the process of refund by sworn financial advisor report.

Hearing instrument import and delivery is exempted from VAT

Stock sales is exempted from VAT notwithstanding requires an invoice for sale.

Transfer of real estate via sales that has been present minimum two full years at the asset of a firm is exempted from VAT

Customs brokerage service given to free zone companies related with goods arrived from abroad to free zone or departing from free zone to abroad are exempted from VAT

Customs brokerage service given due to arrival of goods from free zone to domestic land, domestic land to free zone or transfer between free zones is subject to VAT.