No, Withholding Tax will not be calculated on the Freelance Receipt to be issued to Non-Taxpayers.
VAT will be calculated according to the nature of the service.
For example, only VAT will be calculated on the e-SMM that a Dentist will issue to his patient regarding dental treatment.
Example:
Dental Treatment Fee: 10,000 TL
Withholding: 0 TL
VAT 20%: 2,000 TL
Grand Total: 12,000 TL
Source: Istanbul Chamber of Certified Public Accountants
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