BUSINESS LAW (İŞLETME HUKUKU) - (İNGİLİZCE) Dersi Fiscal Law soru detayı:
SORU:
Who is the tax object of personal income tax?
CEVAP:
Any individual having an income from one or more of the below;
1. Business profits: The profit arising from commercial or industrial activities.
2. Agricultural profits: The income derived from agricultural activities.
3. Salaries and wages: The income derived from dependent personal services
4. Income from independent professional services: The income derived from any activity performed by a person who is selfemployed, and based on professional and scientific expertise rather than capital.
5. Income from immovable property and rights: The income derived especially from the rental of real property, which includes land buildings, and permanent leasehold
rights as well as letting of some goods
6. Income from capital investment: The interest or dividend income and other profits derived from capital in cash or capital in kind.
7. Other income and earnings without considering the source of income: capital gains and non-recurring income.