Occasional gains listed in Article 82 of the Income Tax Law are exempt up to a certain annual amount. Items such as occasional commercial transactions and compensation received for refraining from doing something fall within this scope.
Source: Income Tax Law Art. 82
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Capital gainGains of individuals from disposing of certain assets and rights that are subject to income tax.Advance taxTax paid in advance during the year by income and corporate taxpayers, in quarterly periods, on current-period earnings.Arm's length principleThe principle that transactions between related persons should be carried out at the prices and on the terms that would apply between independent parties with no such relationship.Certified public accountant (SMMM)A professional authorised to keep taxpayers' books, prepare their financial statements and advise on accounting and tax matters.Corporate income taxThe tax levied on the earnings of capital companies, cooperatives and other corporate entities.Current account interest calculationThe product of the amount of current account movements and the number of days elapsed, used to calculate interest on a current account.
Last updated: October 22, 2026 · This definition is for general information only.