In Article 28 of the Corporate Tax Law, regulations regarding the addressee of the imposition, the time of imposition and the place of imposition in limited liability taxpayers are included.

1.Addressee of imposition

Tax of foreign corporations subject to limited liability is imposed to these corporations’;

  • Managers and representatives in Turkey,
  • Those who provide earnings and revenues to the foreign corporation, if the director and his/her representatives are not available

2 Time and place of imposition

Corporate tax will be imposed by the tax office where the declaration is given or sent

  • on the day of submitting the tax return,
  • within three days of the date it arrives at the office imposing the tax, if the declaration is sent by post.

Source: Revenue Administration of Republic of Turkey – Translated by Karen Audit – The rights of this translation belong to KarenAudit and unauthorized use is prohibited.
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither Karen Audit nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.