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Details of tax exemption for 840 thousand small shopkeepers became obvious

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The Income Tax General Statement of the Ministry of Treasury and Finance Revenue Management Presidency, which includes explanations and examples of the application of the easy-style taxpayer benefit exemption, which was introduced by Law No. 7338 and entered into force as of January 1, 2021, was published in the Official Gazette. entered into force.

taxpayers who are self-employed and do not exceed the rent limit of 16 thousand liras in metropolitan cities and 10 thousand liras in other places for the year 2022, and whose purchase amount does not exceed 200 thousand liras in 2022, sales prices do not exceed 320 thousand liras, and whose work income does not exceed 100 thousand liras for those who do business in the nature of service. benefits from easy adaptation. Taxpayers who are taxed in the easy method are not obliged to file a declaration and keep a book. These taxpayers will not have withholding responsibilities, and their delivery and services will be exempt from VAT.

The commercial profits of approximately 840 thousand small shopkeepers, such as barbers, hairdressers, plumbers, haberdashery, carpenters, body shoppers, tire makers, turners, tea shop operators, grocers, tailors, repairmen, taxi drivers, and dolmuş, who are subject to the simple method, were exempted from income tax. No withholding tax will be made on the payments made to these taxpayers.

Taxpayers who will benefit from the benefit exemption in the simple method will not submit an annual declaration for these profits within the scope of the exemption and will not include these interests in the declaration if they submit a declaration due to their rental income.

The situations in which commercial activities are carried out with more than one motor vehicle or in more than one workplace will be considered as a violation of the rule of “actually working or being in one’s own business” and will not be able to benefit from the easy way.

Those who sell on the Internet and similar electronic media will also be able to benefit from the easy method. It will not be considered as a violation of the conditions of easy etiquette for taxpayers subject to easy procedures to continue their one-to-one activities on the internet and similar electronic media.


Taxpayers who engage in social content production and application development activities for mobile devices and benefit from the benefit exemption due to the income they receive from these activities, will also not prevent their activities carried out within the scope of the easy method from being subject to the easy method.

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