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Taxation of wage income from more than one employer within the scope of Law No. 5746

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In the special notice, explanations are made regarding the taxation of wage income from more than one employer within the scope of Law No. 5746. In summary, when determining whether wage income from more than one employer is subject to annual declaration:

Wage income within the scope of the exemption (for example, income from R&D activities) is not included in the declaration.
Income from the first employer is freely determinable and if the wage income from the second employer exceeds the second bracket in the tax tariff of the relevant year, an annual income tax return must be filed.


Source: Revenue Admin.
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.


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