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2021 to be Breakthrough for Turkey thanks to Industrial Success

22.01.2021

​​“With reforms put into place in the areas of law, economy and health, 2021 is slated to be a progress year for our country,” stated Minister of Industry and Technology Mustafa Varank on January 13.
Commenting on the latest industrial production data released by the Turkish Statistical Institute (TurkStat), Minister Varank said that Turkey’s seasonally and calendar-adjusted industrial production index in November 2020 has recorded its largest annual rise since January 2018. The figure soared by 1.3 percent in November when compared to October, while calendar-adjusted industrial production mounted by 11 percent annually. Also, high-tech products emerged as the driving force behind Turkey’s total industrial production with a 13.7 percent increase, Minister Varank said.
Evaluating Turkey’s success with a 3.6 percent increase in capital goods, Minister Varank further emphasized that it was a signal that Turkey’s investment appetite was set to continue in 2021.

Source: Republic of Turkey Investment Office
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.


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OECD and Fitch Ratings Revise Up their Forecasts for Turkish Economy

22.01.2021

​​​The Organization for Economic Cooperation and Development (OECD) raised its 2020 growth forecast for Turkey on January 14, in its “OECD Economic Survey of Turkey.”

Accordingly, OECD revised its 1.3 percent contraction forecast for 2020 to 0.2 percent.

The organization also projected that the Turkish economy will grow 2.6 percent and 3.5 percent in 2021 and 2022 respectively.

“The Turkish economy’s recovery from the first wave of the pandemic was strong but faced headwinds,” the report stated. “Recent stability-oriented policy measures can enhance domestic and international sentiment and support the recovery,” it added.

The report also said that Turkey managed effectively to control the number of cases in the first wave of the Covid-19 outbreak through strong health infrastructure and targeted restrictions.

Meanwhile, global credit rating agency Fitch Ratings forecasts that Turkey’s GDP growth rate will be 3.5 percent in 2021, with an acceleration in the second half.  The COVID-19 vaccination, easing of restrictions and acceleration of recovery in Europe will support growth in Turkish economy, the agency said. ​


Source: Republic of Turkey Investment Office
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.


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Trip expenditures of domestic tourists decreased by 19.2% compared to same quarter of previous year in Turkey

22.01.2021

Household Domestic Tourism, Quarter III: July-September, 2020

In the third quarter; which is July, August and September months of 2020, 17 million 299 thousand residents had domestic trips. Domestic trips with one or more than one overnights, decreased by 32.0% compared to the same quarter of the previous year and declined to 21 million 724 thousand trips. In this quarter, domestic visitors made 255 million 77 thousand overnights. Average number of overnights was 11.7.

Number of domestic visitors, trips and overnights, Quarter III: July-September, 2020

Number of overnights, Quarter III, 2020    Average number of overnights, Quarter III, 2020

Domestic visitors spent 18 billion 864 million 514 thousand TL

In this quarter, trip expenditures of domestic tourists decreased by 19.2% compared to same quarter of previous year and declined to 18 billion 864 million 514 thousand TL. In this quarter, while 92.2% of domestic tourism expenditure was individual with 17 billion 391 million 223 thousand TL, 7.8% of it was package tour expenditures with 1 billion 473 million 291 thousand TL. Average expenditure per trip was 868 TL.

Travel expenditures of visitors, Quarter III: July-September, 2020

Total trip expenditures, Quarter III, 2020       Average expenditures per trip, Quarter III, 2020

In this quarter, according to rate of change of trip expenditures compared to same quarter of the previous year, the highest decreases were package tour expenditures with 39.4%, trip expenditures made before trip with 33.7% and clothing and giftware expenditures with 31.4% respectively.

Rate of change of expenditure types over the same quarter of the previous year (%), Quarter III, 2020

Primary purpose of trip was “visiting relatives” with 58.9%

The secondary purpose of trip was “travel, leisure, vacation” with 35.7% and the third was “health” with 2.4%.

Distribution of trips according to the purpose of trip, Quarter III, 2020

Domestic visitors stayed mostly at house of friend or relative

In this quarter, according to number of overnights by type of accommodation, domestic visitors stayed mostly at “house of friend or relative” with 150 million 856 thousand overnights. While “own house” took second place with 75 million 760 thousand overnights, “hotel” took third place with 12 million 781 thousand overnights.

Distribution of overnights according to the type of accommodation, Quarter III, 2020

The next release on this subject will be on April 22, 2021.


Source: TurkStat
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.


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The number of road motor vehicle registrations in Turkey increased by 29.6% in May 2020

29.06.2020

Road Motor Vehicles, May 2020 in Turkey

Regarding the vehicle registrations in May, cars accounted for 43.7%, followed by motorcycles 37.4%, small trucks 8.8%, tractors 7.4%, trucks 1.4%, minibus 0.7%, bus 0.5% and special purpose vehicles 0.1%.

The number of road motor vehicle registrations increased by 29.6% compared with the previous month

In May, the number of road motor vehicle registrations increased by 71.1%, 30.6%, 15.7%, 3.5%, 2.6% for motorcycles, tractors, cars, small trucks and minibuses while it decreased by 73.3%, 25.5% and 0.4% for special purpose vehicles, trucks and buses respectively.

The number of road motor vehicles registered decreased by 9.8% compared with the same month of the previous year

In May, compared with the same month of the previous year, the number of road motor vehicle registrations increased by 43.8% and 3.5% for tractors and trucks, while it decreased by 90.2%, 29.8%, 26.8%, 22.5%, 16.2% and 0.4% for special purpose vehicles, small trucks, minibuses, buses, cars and motorcycles respectively.

At the end of May, the total number of road motor vehicles registered reached 23 million 448 thousand 381

At the end of May, cars represented 54.1%, small trucks 16.4%, motorcycles 14.4%, tractors 8.2%, trucks 3.6%, minibuses 2.1%, buses 0.9% and special purpose vehicles 0.3% of total number of road motor vehicles registered.

561 thousand 375 road motor vehicles handed over in May

Among vehicles handed over(1) in May, cars accounted for 68.0% followed by small trucks 16.1%, motorcycles 7.8%, tractors 3.3%, trucks 2.6%, minibuses 1.7%, buses 0.4% and special purpose vehicles 0.1%.

In May, 22 thousand 748 cars were registered to the traffic

In terms of the distribution of trademarks for the new registered cars in May, Renault recorded 19.1%, Peugeot 15.2%, Opel 9.0%, Fiat recorded 9.0%, Citroen 6.3%, Volkswagen 5.3%, Honda 5.0%, Mercedes-Benz 4.5%, Hyundai 3.6%, Dacia 3.1%, Ford 2.8%, Toyota 2.3%, Seat 2.2%, Kia 2.1%, Volvo 2.1%, Audi 1.6%, Nissan 1.2%,  Land Rover 1.1%, BMW 1.0%, Skoda 0.9% and the other trademarks 2.7% of the total.

In the period of January-May total road motor vehicles in traffic increased by 311 thousand 998

In January-May period compared to the same period of previous year, the number of registered vehicles increased by 15.0% and became 311 thousand 998, while the number of withdrawn road motor vehicles decreased by 80.9% and became 18 thousand 702. Hence, in the period of January-May the increase in motor vehicles registered became 293 thousand 296.

In the period of January-May the ratio of cars registered using gasoline was 45.5%

Among 183 thousand 762 cars registered in the period of January-May, the share gasoline-fuelled cars was 45.5% followed by diesel-fuelled cars with 45.1%, LPG-fuelled cars with 6.4% and electric or hybrid cars with 3.0%.  At the end of May, among 12 million 638 thousand 707 registered cars, the share of diesel-fuelled cars was 38.3% followed by LPG-fuelled cars with 37.2% and gasoline-fuelled cars with 24.1%. The share of electric or hybrid cars was 0.2% and the cars with unknown(2) fuel type was 0.3%.

Most frequent engine size was 1401-1500 for registered cars in the period of January-May

Within 183 thousand 762 cars registered to traffic in January-May period, 30.1% had 1401-1500, 27.2% of them had engine size 1501-1600, 22.3% had 1300 or less, 13.8% had 1301-1400, 5.4% had 1601-2000, 1.0% had 2001 and above.

In the period of January-May 92 thousand 940 of cars registered were white

Within 183 thousand 762 cars registered to traffic in January-May period, 50.6% of them were white, 24.7% were grey, 7.1% were black, 6.6% were red, 6.5% were blue, 1.8% were orange, 1.3% were brown, 0.7% were yellow, 0.2% were green and 0.5% were in other colours.

The next release on this subject will be on 29 July, 2020. 
                                                                                                                                                                                      

EXPLANATIONS

(1) Road motor vehicles handed over are that the owners of them had changed through the notaries for one time or more.

(2) Unknown includes the cars for which the type of fuel field in the license was entered incorrectly or left blank.


Source: TurkStat
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.


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Hen egg production in Turkey decreased by 1.9% in April 2020

11.06.2020

Poultry Production, April 2020 in Turkey

Number of the slaughtered chicken increased by 6.2%, chicken meat production increased by 4.7%, hen egg production decreased by 1.9%, and turkey meat production decreased by 12.2% in April compared with the same month of the previous year. Chicken meat production increased by 7.9%, number of the slaughtered chicken increased by 7.3%, hen egg production increased by 0.4%, and turkey meat production decreased by 1.3% in January-April period compared with the same period of the previous year.

Poultry production, April 2020
Chicken meat production decreased by 2.2% in April compared with the previous month, and realized as 187 thousand 459 tonnes.
Chicken meat production, April 2020
Number of the slaughtered chicken decreased by 3.5% in April compared with the previous month, and realized as 106 million 438 thousand units.
Number of the slaughtered chicken, April 2020
Hen egg production decreased by 2.5% in April compared with the previous month, and realized as 1.6 billion units.
Hen egg production, April 2020
Turkey meat production decreased by 21.3% in April compared with the previous month, and realized as 4 thousand 5 tonnes.
Turkey meat production, April 2020
The next release on this subject will be on July 16, 2020.


Source: TurkStat
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.


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In Turkey economic confidence index realized as 93.8 in December 2019

Economic Confidence Index, December 2019 in Turkey


Source: TurkStat
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 MuhasebeNews 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.


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E-Fatura, E-Arşiv Fatura, E-Defter, E-İrsaliye geçiş zorunluluğuna ilişkin tablo – Uygulama 1 Ocak 2020’de başlıyor

509 VUK gereği E-belgelerine geçiş tablosu için TIKLAYIN… 2019-Aralık

1 Ocak 2020 Tarihinden itibaren geçerli olacak şekilde e-belge uygulamalarında yeni bir döneme giriliyor.

Tabloda hangi işletmelerin, hangi kriterlere göre, hangi belgeleri ne zaman kullanacağına dair açıklamalar yapılmıştır.

 


Kaynak: GİB
Yasal Uyarı: Bu yazıdaki bilgiler sadece genel bilgilendirme amacıyla verilmiştir. Kişi veya kuruma özel profesyonel bir bilgilendirme amacı güdülmemiştir. Konu ile benzerlik gösterse de her işletmenin kendi özel şartları nedeniyle farklı durumları olabilir. Bu nedenle, bu yazıda belirtilen bilgilerden yola çıkarak işletmenizi etkileyecek herhangi bir karar alıp uygulamaya geçmeden önce, uzmanına danışmanız menfaatiniz gereğidir. Karen Audit veya ilişkili olduğu kişi veya kurumlardan hiç biri, bu belgede yer alan bilgilerin özel veya resmi, gerçek veya tüzel kişi, kurum ve organizasyonlar tarafından kullanılması sonucunda ortaya çıkabilecek zarar veya ziyandan sorumlu değildir.


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Ltd’den A.Ş.’ye tür değişikliklerinde e-defter geçiş işlemleri

14 Aralık 2019


Nevi değişikliği yapan E- Defter kullanıcıları ne yapmalıdır?


Nevi değişikliği durumunda yapılması gerekenler;

– e-Defter uygulamasına kayıtlı bir kullanıcı, nevi değişikliğine gitmesi halinde 15 gün içerisinde, nevi değişikliğine ilişkin ticaret sicil gazetesinin fotokopisi ve durumu izah eden bir dilekçe ile Gelir İdaresi Başkanlığı’nın Yeni Ziraat Mah. Etlik Cad. No:16 Dışkapı/ANKARA adresine posta yoluyla bildirmesi, yeni unvana ait mali mühür temini için de Kamu Sertifikasyon Merkezinin

http://mm.kamusm.gov.tr/  adresinden elektronik ortamda başvurması gerekmektedir.

– Yeni vergi kimlik numarası için talep edilen mali mührün mükellefin eline ulaşması ile birlikte http://edefter.gov.tr/edefterbasvuru.html web sitesinden yeni kimlik numarası için elektronik defter başvurusu yapılmalıdır.

-Başvuru da elektronik defter başlangıç tarihi, en erken bir sonraki izleyen ay olarak seçilmekte yani nevi değişikliğinin olduğu tescil tarihi e-Defter başlangıç tarihi olarak seçilememektedir. Yeni nevi’nin elektronik defter başlangıç tarihinin, tescil tarihine çekilebilmesi için elektronik defter başvurusunun yapıldığı ve tarih revizesinin yapılması gerektiği edefter@gelirler.gov.tr adresine elektronik posta gönderilerek bildirilmelidir.

-Bunun ardından GİB e-defter sisteminde yeni nevi için yapılan başvurunun elektronik defter başlangıç tarihi tescil tarihine göre güncellenecektir.

-Bu yeni başvuru ile birlikte mükellefin eski vergi kimlik numarası ve yeni kimlik numarası olmak üzere iki adet e-defter hesabı olacağından, mükellef nevi değişikliğinin gerçekleştiği tarihten önceki ay kesrine ait eski unvan ve vergi kimlik numaralı defter ve beratını oluşturması gerekmektedir. Oluşturulan defterlerin tarih aralığı, mükellefin eski unvanına ilişkin hesap döneminin son ayına tekabül edeceğinden beratlar GİB e-Defter uygulamasına, Kurumlar Vergisi beyannamesinin (Hesap döneminin başından, nevi değişikliğinin gerçekleştiği tarihe kadar ki hesap dönemine ait kurumlar vergisi beyannamesi) verildiği ayın son gününe kadar (2 Sıra No’lu Elektronik Defter Genel Tebliği) gönderilmelidir.

-Bu gönderim yapıldığında da edefter@gelirler.gov.tr adresine bilgilendirme yapılmalıdır.

-Nevi değişikliğinden önceki döneme ait son beratların gönderilmesi ile eski vergi kimlik numaralı e-defter kullanıcı hesabı GİB tarafından kapatılacak ve mükellef nevi değişikliği sonrasında açılan yeni kullanıcı hesabı ile elektronik ortamda beratlarını iletmeye devam edebilecektir.

– Ayrıca nevi değişikliğinin gerçekleştiği tarihten sonraki ay kesrine ait yeni unvan ve vergi kimlik numaralı defterlerin oluşturulup ilgili ayı izleyen üçüncü ayın son gününe kadar (2 Sıra No’lu Elektronik Defter Genel Tebliğinde belirtilen süreler) beratların GİB e-Defter Uygulamasına gönderilmesi gerekmektedir.

“Örneğin, 22 Haziran 2017 tarihinde gerçekleşen Nevi değişikliğinde eski vergi kimlik numarası ve unvana ilişkin defter ve beratda dönem başlangıcı 01.06.2017 dönem bitişi de 30.06.2017 olmalıdır. Burada muhasebe fişleri girerken documentDate(belge tarihi) 01/06/2017 ile 22/06/2017 tarihleri arası fiş girişleri yapılacaktır. Bu tarihleri kapsayan eski vergi kimlik numarası ve unvana ilişkin defterler, eski unvanın hesap döneminin son ayına tekabül edeceğinden beratları yasal süre olan kurumlar vergisi beyannamesinin (Hesap döneminin başından, nevi değişikliğinin gerçekleştiği tarihe kadar ki hesap dönemine ait kurumlar vergisi beyannamesi) verildiği ayın son gününe kadar GİB e-Defter uygulamasına gönderilmelidir. Nevi değişikliğinden sonra yeni VKN ve unvana ilişkin defter ve berat defter ve beratda dönem başlangıcı 01.06.2017 dönem bitişi de 30.06.2017 olmalıdır. Burada muhasebe fişleri girerken documentDate(belge tarihi) 22/06/2017 tarihinden itibaren fiş girişleri yapılacaktır. Bu tarihleri kapsayan yeni vergi kimlik numarası ve unvana ilişkin defterlerin beratları yasal süre olan ilgili ayı izleyen üçüncü ayın son gününe kadar tarihine kadar GİB e-Defter uygulamasına gönderilmelidir.”


Kaynak:Efatura.gov.tr
Yasal Uyarı: Bu yazıdaki bilgiler sadece genel bilgilendirme amacıyla verilmiştir. Kişi veya kuruma özel profesyonel bir bilgilendirme amacı güdülmemiştir. Konu ile benzerlik gösterse de her işletmenin kendi özel şartları nedeniyle farklı durumları olabilir. Bu nedenle, bu yazıda belirtilen bilgilerden yola çıkarak işletmenizi etkileyecek herhangi bir karar alıp uygulamaya geçmeden önce, uzmanına danışmanız menfaatiniz gereğidir. Karen Audit veya ilişkili olduğu kişi veya kurumlardan hiç biri, bu belgede yer alan bilgilerin özel veya resmi, gerçek veya tüzel kişi, kurum ve organizasyonlar tarafından kullanılması sonucunda ortaya çıkabilecek zarar veya ziyandan sorumlu değildir.


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Dernekler gelirleri için fatura mı düzenler?

Dernekler VUK göre belge kullanmak zorunda değiller. Dernekler fatura kullanmaz.

Dernek gelirleri için dernekler masasından alınacak makbuzlar kullanılır.

 

 


Kaynak: İSMMMO
Yasal Uyarı: Bu içerikte yer alan bilgi, görsel, tablolar, açıklama, yorum, analiz ve bir bütün olarak içeriğin tamamı sadece genel bilgilendirme amacıyla verilmiştir. Kişi veya kuruma özel profesyonel bir bilgilendirme ve yönlendirmede bulunma amacı güdülmemiştir. Konu ile benzerlik gösterse de her işletmenin kendi özel şartları nedeniyle farklı durumları olabilir. Bu nedenle, bu yazıda belirtilen içerikte yola çıkarak işletmenizi etkileyecek herhangi bir karar alıp uygulamaya geçmeden önce, uzmanına danışmanız menfaatiniz gereğidir. Karen Audit veya ilişkili olduğu kişi veya kurumlardan hiç biri, bu belgede yer alan bilgi, tablo, görsel, görüş ve diğer türdeki tüm içeriklerin özel veya resmi, gerçek veya tüzel kişi, kurum ve organizasyonlar tarafından kullanılması sonucunda ortaya çıkabilecek zarar veya ziyandan sorumlu değildir.


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İşçiye tahsis edilen konut ücret bordrosuna dahil edilir mi?

Şirket çalışanına ev kiralıyor kira faturası şirkete kesilmektedir. Şirketin vergisel ve ssk açısından görevi nedir?

İşveren mal sahibine kira ödemesi için % 20 GV tevkifatı yapacaktır. Ödenen kira bedeli AYNİ ücret ödemesidir. Çalışanın bordrosuna ücret olarak eklenir vergi kesintisi yapılır. SGK kesintisi yapılmaz

 


Kaynak:ISMMMO
Yasal Uyarı: Bu yazıdaki bilgiler sadece genel bilgilendirme amacıyla verilmiştir. Kişi veya kuruma özel profesyonel bir bilgilendirme amacı güdülmemiştir. Konu ile benzerlik gösterse de her işletmenin kendi özel şartları nedeniyle farklı durumları olabilir. Bu nedenle, bu yazıda belirtilen bilgilerden yola çıkarak işletmenizi etkileyecek herhangi bir karar alıp uygulamaya geçmeden önce, uzmanına danışmanız menfaatiniz gereğidir. Karen Audit veya ilişkili olduğu kişi veya kurumlardan hiç biri, bu belgede yer alan bilgilerin özel veya resmi, gerçek veya tüzel kişi, kurum ve organizasyonlar tarafından kullanılması sonucunda ortaya çıkabilecek zarar veya ziyandan sorumlu değildir.


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