CORPORATE TAX LAW

Law Number : 5520

Date of Adoption : June 13,2006

Date and No. of Publication in the Official Gazette : June 21,2006 - 26205


NOTE: This translation made by myself is unofficial and for information purposes only. All rights of it are reserved as a translation anyway. Read this page first, please. Click "KURUMLAR VERGİSİ KANUNU" for full Turkish text of the Law.

 

PART ONE
Obligation

CHAPTER ONE
Subject and Obligants

Subject of tax

ARTICLE 1- (1) The gains of the following institutions shall be subject to the corporation tax:

a) Stock companies.

b) Cooperatives.

c) Economic public institutions.

ç) Economic enterprises belonging to associations or foundations.

d) Business partnerships.

(2) Gains of institution are composed of income elements that enter into the subject of income tax.

 

TRANSLATION OF OTHER ARTICLES WILL CONTINUE