Serbest Meslek Kazançlarında Katma Değer Vergisi Sorunu

Abstract

There are two different practices for determination of activities on which taxes are imposed which are there alisation and there ceipt-based. Definition and identification of the self-employment income are explicitly specified articles 65 and 67 of the Income Tax Law No.193 which was effectuated 1960 for the first time. Although articles 236 and 237 of the Tax Procedure Law No.213 effectuated 1961 specify the circumstances under which, for what and how a self- employment voucher shall be made out, both laws stipulate that collection is based on receipt and payment. In the Value Added Tax No.3065 effectuated 1984, on the other hand, the activity which will be subject totax is defined as in cases of delivery of goods and services, the good should be delivered or the service should be provided Paragraph (a), Article 10 and attributed to the accrual basis. This caused an obscurity for thousands of people with regard to the Valued Added Tax imposed on self-employment incomes and led them to have problems with the administration. Along with the work loads of administration and individuals, then ever-ending legal process they have to be ar and related costs have further complicated the problem. In this article, some suggestion sare made with regard to making out self-employment vou chers arising disputes practice and the solution to the problem of accrued Value Added Tax.