Tax Consultancy And Incentive Services
The most dominant role of the Tax Office Directorates or Customs Directorates on legal entities or individuals emerges in the tax system. We provide consultancy services to taxpayers during the assessment, accrual and payment stages of VAT, Excise Duty, Special Communication Tax, Motor Vehicle Tax, and Real Estate Tax.
It also monitors the legal procedures in the tax courts against the penal proceedings imposed by the administration, due to invoices, commercial books and transactions, within the scope of consultancy services.
In this context, the legal decision on the settlement of tax disputes or the decision to open a case is evaluated.
Consultancy services regarding settlement,
Preparation of court appeals and petitions related to tax disputes,
Consultancy services regarding the status of declarations without prejudice,
Consultancy services for the preparation of the Ruling (Advance Ruling) applications to the tax administration, the interpretation and analysis of the results,
Tax Audit Consultancy
Making the necessary preliminary preparations before starting the Tax Audit,
Ensuring that the books and documents to be submitted in the Tax Audit are complete,
Continuously informing the taxpayer regarding the audit process,
Evaluation of Tax Audit minutes,
To give necessary support to the taxpayer in relation to the settlement before and after assessment,
To pursue the case both in the court of first instance and in the appellate authority, in the event of failure to reach a settlement,
Application for correction to upper administrative authorities,
Consulting On Tax Incentives
ÖZER AUDIT continuously monitors these changes made or to be made in the financial legislation in force with the experts in its staff, conveys these changes to its customers in the fastest way with written circular, and gives wide information about related subjects in these circulars which are published by interpreting. In the consultancy service provided, it is ensured that tax incentives and exceptions are utilized in the best way by taking into consideration the tax advantages relating to the sectors in which the customers operate. Tax incentives are as follows.
1. Investment Incentive Certificate Acquisition / Revision / Closure
2. Corporate Tax Application at Reduced Rate
3. Inward Processing Authorization Certificate Application / Closure
4. Corporate Tax Exemptions and Cuts
Exemption for Free Trade Area earnings,
Exemption related to earnings from the operation of training facilities, private nurseries and daycare centers and rehabilitation centers,
Exemption for Technology Development Zone earnings,
Exemption to the earnings from the operation and transfer of ships registered in the Turkish International Register Of Ship,
Exemption for earning from domestic subsidiaries,
Exemption for earning from foreign subsidiaries,
Exemption for sales of foreign stocks held by joint stock companies,
Exemption of premium earnings,
Exemption to earnings related to funds established in Turkey and investment trusts,
Exemption of earnings from sales of properties, subsidiary shares, memorandum of association, dividend right certificates and pre-emption rights,
Exemption granted to banks and institutions that are indebted to the banks and SDIF,
Exemption of earnings of oversea branches,
Exemption to earnings from construction, repair, installation works and technical services abroad,
Exemption of cooperative returns,
Exemption on industrial property rights and patents,
R & D Contributions,
Sponsorship Expenditures,
Tax-Exempt Donations and Aids,
5. Income Tax Exemptions and Discounts
Exemption of earning for young entrepreneurs
Rental Income Exemption (for those who rents for housing)
Donations and Aids