CAN – Muhasebe News https://www.muhasebenews.com Muhasebe News Sat, 20 Jan 2024 06:18:27 +0000 en-US hourly 1 https://wordpress.org/?v=6.3.3 Can the bar association fees of the lawyers on the payroll of a self-employed lawyer be written off as expense? https://www.muhasebenews.com/en/can-the-bar-association-fees-of-the-lawyers-on-the-payroll-of-a-self-employed-lawyer-be-written-off-as-expense/ https://www.muhasebenews.com/en/can-the-bar-association-fees-of-the-lawyers-on-the-payroll-of-a-self-employed-lawyer-be-written-off-as-expense/#respond Sat, 20 Jan 2024 06:18:27 +0000 https://www.muhasebenews.com/?p=148762 Can the bar association fees paid by lawyers for the lawyers they employ be written off as expenses?

It cannot be written.

Source:
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

]]> https://www.muhasebenews.com/en/can-the-bar-association-fees-of-the-lawyers-on-the-payroll-of-a-self-employed-lawyer-be-written-off-as-expense/feed/ 0 Can there be deductions from the worker’s wage for the losses? https://www.muhasebenews.com/en/can-there-be-deductions-from-the-workers-wage-for-the-losses/ https://www.muhasebenews.com/en/can-there-be-deductions-from-the-workers-wage-for-the-losses/#respond Mon, 08 Apr 2019 12:26:34 +0000 https://www.muhasebenews.com/?p=39707 SUBJECT

About cutting back on the worker’s wage due to loss.

QUESTION
…
There are construction contract works we do as a subcontractor.
We employ a lot of workers in sites.
There are a lot of entrances to and exits from the site.
There are workers we employ in these sites according to score method.
We make a lot of expenses when emloying these workers, such as medical examination, uniform etc.
These people don’t come to work 1-2 days after the start date of employment.
The expenses we make for these people return to us as losses.
We want to cut back on that person’s wage for the expenses we make.
How should we proceed in order to not have any difficulties in terms of both the personnel and SSI (Social Security Institution)
…
(13.11.2018 15:19)

ANSWER
There can be deductions from the equipment, uniforms etc. that are given to the worker only for the losses.

 

Source: Ismmmo
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

 

]]> https://www.muhasebenews.com/en/can-there-be-deductions-from-the-workers-wage-for-the-losses/feed/ 0 Can airline companies make transactions with foreign exchange when making an acquisition? https://www.muhasebenews.com/en/can-airline-companies-make-transactions-with-foreign-exchange-when-making-an-acquisition-2/ https://www.muhasebenews.com/en/can-airline-companies-make-transactions-with-foreign-exchange-when-making-an-acquisition-2/#respond Mon, 08 Apr 2019 10:26:34 +0000 https://www.muhasebenews.com/?p=39716 SUBJECT

About airline companies making transactions with foreign exchange.

QUESTION

…I’m working for an airline company. In accordance with article 17 of the notice published on 6th of October 2018 regarding the decision numbered 32 about Protection of the Value of Turkish Currency, can we accept all purchase agreements in foreign currency except for real estate selling, leasing and labor agreements without considering if the service provider abides by the exceptions?

(13.11.2018 12:18)

ANSWER

We think that you can make transactions in foreign currency.

Source: Ismmo
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

 

]]> https://www.muhasebenews.com/en/can-airline-companies-make-transactions-with-foreign-exchange-when-making-an-acquisition-2/feed/ 0 Can we leave the CIPS (BES) immediately? https://www.muhasebenews.com/en/can-we-leave-the-cips-bes-immediately/ https://www.muhasebenews.com/en/can-we-leave-the-cips-bes-immediately/#respond Mon, 08 Apr 2019 06:26:54 +0000 https://www.muhasebenews.com/?p=46218 Workplaces that employ 5 or more workers in the period of November 2018 are subject to the CIPS.
After how many days can we leave the CIPS?
Can we leave it within 5 to 10 days?
What is the duration to stay in the CIPS?

 

Workers can use their right to leave the system within the termination period which is the first 2 months or any time after that period.

 

 

 

 

 

 

Source: İSMMMO
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

]]> https://www.muhasebenews.com/en/can-we-leave-the-cips-bes-immediately/feed/ 0 Can we increase the attendance fee with the decision of board of directors of a joint stock company? https://www.muhasebenews.com/en/can-we-increase-the-attendance-fee-with-the-decision-of-board-of-directors-of-a-joint-stock-company/ https://www.muhasebenews.com/en/can-we-increase-the-attendance-fee-with-the-decision-of-board-of-directors-of-a-joint-stock-company/#respond Thu, 28 Mar 2019 15:22:18 +0000 https://www.muhasebenews.com/?p=52923 We are paying attendance fee to our board members with the decision of the general assembly. We want to increase the amount. Can we increase the attendance fee with the decision of he board of directors?

The general assembly is entitled to pay and decide on the attendance fee of the board members of a joint stock company. Therefore, it is only under the authorization of the general assembly to pay, designate and increase the attendance fee. The Board of Directors of the joint stock company is not authorized to pay, increase on decrease the attendance fee.

 

 

 

Source: İSMMMO
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

]]> https://www.muhasebenews.com/en/can-we-increase-the-attendance-fee-with-the-decision-of-board-of-directors-of-a-joint-stock-company/feed/ 0 For how many years can we benefit from the discount resulting from the cash capital increase? https://www.muhasebenews.com/en/for-how-many-years-can-we-benefit-from-the-discount-resulting-from-the-cash-capital-increase/ https://www.muhasebenews.com/en/for-how-many-years-can-we-benefit-from-the-discount-resulting-from-the-cash-capital-increase/#respond Fri, 01 Mar 2019 14:26:10 +0000 https://www.muhasebenews.com/?p=49430 For how many years can we benefit from the corporate tax discount resulting from the cash capital increase?

 

Companies can benefit from the discount resulting from their cash capital increase in addition to their existing capitals, on condition that they do not decrease their capital. There is no time limit to benefit from the discount.

 

 

 

 

 

Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

]]> https://www.muhasebenews.com/en/for-how-many-years-can-we-benefit-from-the-discount-resulting-from-the-cash-capital-increase/feed/ 0 An employee will work outside of the city that our headquarters is located. https://www.muhasebenews.com/en/an-employee-will-work-outside-of-the-city-that-our-headquarters-is-located/ https://www.muhasebenews.com/en/an-employee-will-work-outside-of-the-city-that-our-headquarters-is-located/#respond Wed, 30 Jan 2019 14:54:30 +0000 https://www.muhasebenews.com/?p=45388 Our newly established incorporated company in İstanbul bought a boat to rent and to organize tours for companies and clients. The port of registry is Datça Marina. We will employ a captain for the boat. Where should we open his insurance file? Can we open it in the city where the company’s headquarters is located? The employee will reside and work in Datça.

 

You have to hand in the statement of employment in the SSI that Datça Marina is affiliated. Or else, because of the change in the address, you might be subject to the provisions of Identity Notification Law.

 

 

 

 

 

 

Source: İSMMMO
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

]]> https://www.muhasebenews.com/en/an-employee-will-work-outside-of-the-city-that-our-headquarters-is-located/feed/ 0 Can we distribute the profit partially? https://www.muhasebenews.com/en/can-we-distribute-the-profit-partially/ https://www.muhasebenews.com/en/can-we-distribute-the-profit-partially/#respond Fri, 18 Jan 2019 15:00:23 +0000 https://www.muhasebenews.com/?p=44521 Our company made profit in 2017. How to calculate contingency reserves, dividends etc. when distributing the profit partially in 2018?

 

It is possible to distribute the profit partially. Contingency reserves mentioned in Turkish Commercial Code are allocated. 15% of income tax is withheld during profit distribution. Real persons file an ‘Income From Moveable Capitals Declaration’ accordance with Article 22 and 86 of Income Tax Law. Please benefit from articles and calculation examples about this subject. Detailed statements with examples on this subject are not made.

 

 

 

 

Source: İSMMMO
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

 

]]> https://www.muhasebenews.com/en/can-we-distribute-the-profit-partially/feed/ 0 Can we delete the invoices we made out for the sales that are made by the seller for fake customers? https://www.muhasebenews.com/en/can-we-delete-the-invoices-we-made-out-for-the-sales-that-are-made-by-the-seller-for-fake-customers/ https://www.muhasebenews.com/en/can-we-delete-the-invoices-we-made-out-for-the-sales-that-are-made-by-the-seller-for-fake-customers/#respond Thu, 17 Jan 2019 12:36:14 +0000 https://www.muhasebenews.com/?p=44422 In September 2018, a sales person in the company of one of my taxpayers drew out an invoice to by opening a new current account to make sales to the accounting department. And that person also despatched the goods from the warehouse. However, when we wanted to reach an agreement with the companies, we couldn’t reach any of them and we found out that the names and tax numbers of the companies are fake. We found out that we were defrauded by our sales person. We filed a criminal complaint so a foreclosure and a fraud case has been entered.  

 

1-Is it possible for us to exclude the invoice from the records and make a correction declaration on the VAT declaration? These invoices were made out as we couldn’t get the original copy

2-Can we count the costs of the despatched goods to costs of the goods sold during the taxation period?
(20.12.2018 12:44)

 

 

We think that it is not possible to make an action about the fraud before the court announces a decision. You also have to inform the Tax Authority for these incidents. We suggest you to get a special notice from the Revenue Administration.

 

 

 

 

Source: İSMMMO
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

]]> https://www.muhasebenews.com/en/can-we-delete-the-invoices-we-made-out-for-the-sales-that-are-made-by-the-seller-for-fake-customers/feed/ 0 Can I pay the domestic supplier in dollars without exchanging 80% of import price? https://www.muhasebenews.com/en/can-i-pay-the-domestic-supplier-in-dollars-without-exchanging-80-of-import-price/ https://www.muhasebenews.com/en/can-i-pay-the-domestic-supplier-in-dollars-without-exchanging-80-of-import-price/#respond Thu, 17 Jan 2019 12:24:37 +0000 https://www.muhasebenews.com/?p=44418  

In accordance with Decree numbered 32 on Protection of the Value of Turkish Currency Law, 80% of export prices must be brought and sold in Turkey within 180 days.

My question is; Is it possible to set off the price of the good that is subject to export and was bought in foreign currency from the export price, by paying the vendor in foreign currency?

 

 

No. Exporter has to exchange the foreign currency. Closing the current account with foreign currency is another transaction.

 

 

 

 

Source: İSMMMO
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.

]]> https://www.muhasebenews.com/en/can-i-pay-the-domestic-supplier-in-dollars-without-exchanging-80-of-import-price/feed/ 0