WHEN OTHER DECLARATIONS OF LIMITED TAX PAYERS ARE SUBMITTED?
1– If revenues of foreign institutions subject to limited tax is composed of incomes and revenues written in Income Tax Law excluding copyright, prerogative, invention, management, trade name, brand and the selling of intangible rights,
2- The one representing foreign institution or Turkey, have to declare above mentioned incomes and revenue within fifteen days to the tax Office according to the relevant law article number 27.
*** Restrictions on registration, condition and periods of taxation in Income Tax Law are not taken into account, excluding the provisions of Exchange rate during selling out stocks and bonds and participation stocks.
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Source: Income Tax Law
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