02.06.2021 

For limited taxpayer institutions that do not have a workplace or permanent representative in Turkey and do not earn their income through this workplace or permanent representative, the earnings to be obtained due to the international congress held in Turkey is evaluated not as commercial income, but as incidental commercial income in Turkey and must be taxed.

Accordingly, if the taxable income of foreign institutions subject to limited liability is found to consist of incidental commercial income, these institutions must declare these earnings with a special declaration within fifteen days from the date of acquisition.


Source: Revenue Administration of Republic of Turkey – Translated by Karen Audit – The rights of this translation belong to KarenAudit and unauthorized use is prohibited.
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