What is the status of the application licenses for the programs imported by a company providing services in the field of telecommunication to ensure the safe use of the e-mail service and for services such as family protection code, and will withholding be made on the payments made?

02.06.2021

It is stipulated that corporate tax deductions will be made on the amounts paid or accrued in cash or on account in return for the sale, transfer and assignment of copyrights, privileges, invention, businesses, trade names, brands and similar intangible rights, regardless of whether it is included in commercial or agricultural income, in the second paragraph of Article 30 of the Corporate Tax Law No. 5520, which regulates the tax deduction for non-residents.

Within the framework of this regulation, tax deductions must be made from the said royalty payments to be made to the company abroad for the licenses for the services that ensure the safe use of the e-mail service.

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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