1-WHO ARE SUBJECT TO INCOME TAX EXEMPTION IN EXHIBITIONS AND KERMISES ACCORDING TO INCOME TAX LAW?
That exemption is applied to the limited taxpayers on condition that there shouldn’t be any other agencies and resident representatives in Turkey.
2- WHICH INCOMES ARE SUBJECT TO EXHIBITION AND KERMIS EXEMPTION?
People who are regarded as Limited taxpayers;
2.1- Incomes acquired by commercial activities in exhibitions and kermises organized with the permission of the government,
2.2- Incomes acquired from professional services offered in these exhibitions and kermises are exempted from Income Tax.
Source: Income Tax Law
Date: 20 March 2017
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