Does a person who builds a private construction on his own land have to open a tax liability?
A person who builds a private construction on his own land does not have to open a tax liability. For these people, the tax office will open a MUHSGK (Withholding-SSI) liability for people working in private construction, but they will not keep books from the DBS and will not have any other tax liability as in commercial taxpayers. These people must pay the amount that should be paid in terms of SSI minimum labor at the end of the construction according to the information in the construction permit.
Source: Istanbul Chamber of Certified Public Accountants
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