Who are charged with paying tax?
Taxpayer
The person, who is charged with paying tax, is the one who operates by being liable to tax.
However, in article 8, by taking some operations into account, tax payers are counted separately.
According to these, tax payers are explained as follows:
The ones who deliver commodities or provide services
Tax payer is the one who delivers commodity or provide service.
The ones who imports commodity and service from the abroad
Taxpayers are the ones who imports commodity or service from abroad in the importation of commodity or service. Being charged with paying tax is not affected by the situation that the importation is done by public or private sector.
Transportation
In transportations and specifically custom transportation held between Turkey and other foreign countries, the taxpayer is the country in which the transportation is held.
Transportation here means transportation, done by the people whose residence, work place, official center and work center are not in Turkey. If the taxpayers residence, work place, official center and work center is in Turkey, taxpayer is the one who does transportation.
The ones, who deal with custom or transportation, can be the bus driver or the representative of the transporter.
Services provided by post office department and Turkish radio and television association
The taxpayers are Post Office and Turkish Radio Television Association general directorate in the services provided by post office department and Turkish radio and television association.
The ones who organizes game of chance
Football polls, lottery, including national lottery, each and every game of chance, the organizers of them are the taxpayers or the organization directorate and National lottery general directorate.
The branches of these kinds of chance games are not considered to be the taxpayers. However, organization directorates, National lottery general directorate calculate vat amount by involving branches’ profit.
In horse racing and other chance games, taxpayer will be the ones who organize them but not the branches.
Professional Artist
In performances of which Professional artists became a part, concerts and the activities in which Professional sportsman and woman attend and football matches and races, the organizer is the one who will be charged with tax.
The ones who rent their commodities and services
According to the income tax law article 70, in the operations of renting commodities and services, the one who rents them becomes taxpayer.
The ones who wants to be taxpayer voluntarily
According to the law article 1/3- h, the oneswho applies for being taxpayer, becomes one.
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