Fees of lawyers, accountants, doctors, architects and consultants fall into this category. A professional receipt is issued, and buyers obliged to withhold tax deduct it from payments.
Source: 193 sayılı GVK m. 65-68
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Withholding taxPersons and entities making certain payments withholding tax at the time of payment and paying it to the tax office on behalf of the recipient.Personal income taxThe tax levied on the business, agricultural, professional, employment, real estate and investment income and other earnings of individuals in a calendar year.Certified public accountant (SMMM)A professional authorised to keep taxpayers' books, prepare their financial statements and advise on accounting and tax matters.Advance taxTax paid in advance during the year by income and corporate taxpayers, in quarterly periods, on current-period earnings.Advance tax rulingA written explanation issued by the tax administration upon a taxpayer's written request about its own tax position or matters it considers unclear.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.
Last updated: October 31, 2026 · This definition is for general information only.