Withholding tax under the Turkish taxation system

Gelir vergisi ve kurumlar vergisi, mükellef tarafından verilen yıllık beyanname ile ödenmektedir. Vergi beyannameleri, bir vergilendirme döneminin sonuçlarını yansıtmaktadır. KDV de beyannameli bir mükellefiyet olup, KDV'nde vergilendirme dönemi bir aydır. Bir aylık dönemin KDV beyannamesi izleyen ayın 24. Günü akşamına kadar verilmektedir. Vergi güvenliği nedeniyle, bazı vergilerde tevkif suretiyle vergileme esası uygulanmaktadır. Bu bağlamda, tam mükellef gerçek kişilerin ücret, kira ve serbest meslek gelirleri ile dar mükellef gerçek kişilerin gayri maddi haklardan elde ettikleri gelirleri tevkif suretiyle vergilenmektedir. Keza kurumlar da belli durumlarda vergi kesmek ve muhtasar beyanname ile beyan etmek zorundadırlar. Dar mükelleflerden yapılacak vergi tevkifatı, eğer varsa, dar mükellefin mukimi olduğu ülke ile yapılmış olan çifte vergilendirmeyi önleme anlaşmalarından etkilenebilmektedir. Bu bağlamda, örneğin yabancı ortağı olan kurumların kar dağıtımları sırasında, eğer Türk vergi idaresinin belirlediği vergi oranı daha yüksekse, yabancı ortaklarına dağıtacakları kar payı stopaj oranı, ikili anlaşmadaki stopaj oranı olmaktadır. KDV'nde de, mükellefin ya da temsilcisinin Türkiye'de bulunmadığı hallerde KDV sorumluluğu, mükellefe kazancı sağlayan Türkiye'deki kişi ya da kuruma verilmiştir. Bu bağlamda, hizmet ithalinde KDV, sorumlu sıfatıyla ithalatçı tarafından ödenmektedir. Keza, tekstil ve konfeksiyon teslimlerinde olduğu gibi belli durumlarda KDV kısmi tevkifat yapmak suretiyle ödenmektedir. Kısmi tevkifat uygulanan durumlarda alıcı, hesaplanan KDV'nin bir kısmını satıcıya ödemekte, tevkif ettiği diğer kısmını ise 2 numaralı KDV beyannamesi ile vergi dairesine beyan edip ödemektedir Like income tax, the corporate tax is also assessed on the base declared through tax returns filled annually by taxpayers. Tax returns contain the results of related taxation period. VAT is also reported but VAT tax returns are given monthly. Each month?s VAT return must be submitted to the tax office by the 24th of the following month by taxpayers. Under the Turkish tax system, certain taxes are collected through withholding by the taxpayers in order to secure the collection of taxes. These include income tax on salaries of employees, lease payments to individual landlords, independent professional service fee payments to resident individuals; and royalty, license and service fee payments to non-residents. Companies in Turkey are responsible to withhold such taxes on their payments and declare them through their withholding tax returns. However, please note that local withholding tax rates may be reduced based on the available bilateral tax treaty provisions. For example, in order to apply the lower withholding tax rate stipulated by the treaty, the dividends should be distributed either actually or on an account basis. The benefit provided by the tax treaty will vary based on the ratio of the foreign shareholding, the maximum withholding tax rate specified by the treaty and the amount of dividend distributed. In the event that the taxpayer is not resident or does not have a place of business in Turkey, a legal head office or place of management in Turkey, or in other cases deemed necessary, the Ministry of Finance is authorized to hold any one of the people involved in a taxable transaction responsible for the payment of tax. In some situations like toll-manufacturing and ready-made materials (textiles) are subject to partial withholding, some amount of the calculated VAT is paid to the seller by the purchaser. Therefore, the purchaser will be responsible for paying another part of calculated VAT to the tax office directly

Motivations for (non)participation in population-based health studies among the elderly – comparison of participants and nonparticipants of a prospective study on influenza vaccination

Abstract Background Participation in epidemiological studies has strongly declined in recent years. We examined the reasons for (non)participation in population-based health studies among participants and nonparticipants of a prospective study on influenza vaccination among the elderly. Methods Males and females between 65 and 80 years of age (N = 5582) were randomly selected from the residents’ registration office in Hannover, Germany, and were invited to participate in a study featuring vaccination with a seasonal adjuvanted influenza vaccine (Fluad™, Novartis) including five follow-up visits (day 0, 1/3, 7, 21, 70 with respect to vaccination). A 24-item nonresponder questionnaire, including 10 items on reasons for participating in a hypothetical health study, was mailed to 1500 randomly selected nonparticipants. The same 10 items were included in the end-of-study questionnaire administered to the participants in the vaccination study (n = 200). Logistic regression analysis with backward elimination was used to identify the reasons most strongly associated with nonparticipation. Results Five hundred thirty-one (35%) nonparticipants and 200 participants (100%) returned the respective questionnaires. Nonparticipation was associated with a lower interest in obtaining personal health information (OR = 3.32) and a preference for less invasive (OR = 3.01) and less time-demanding (OR = 2.19) studies. Responses to other items, e.g. regarding altruistic motives, monetary compensation, general interest of the study, or study approval through ethics committee and data security authority, did not differ between participants and nonparticipants. Conclusions Participation rates in health studies among elderly individuals could potentially be improved by reducing interventions and time demand, for instance by implementing methods of self-sampling and remote data collection. Trial registration No. 1100359 (ClinicalTrials.gov, date of registration: 09.02.2015)

Establishment of a cohort for deep phenotyping of the immune response to influenza vaccination among elderly individuals recruited from the general population

Elderly individuals have the highest burden of disease from influenza infection but also the lowest immune response to influenza vaccination. A better understanding of the host response to influenza vaccination in the elderly is therefore urgently needed. We conducted a biphasic prospective, population-based study from Dec. 2014 to May 2015 (pilot study) and Sept. 2015 to May 2016 (main study). Individuals 65–80 y of age were randomly selected from the residents' registration office in Hannover, Germany, for the pilot (n = 34) and main study (n = 200). The pilot study tested recruitment for study arms featuring 2, 4, or 5 visits/blood draws. The 5-visit (day 0, 1/3, 7, 21, 70 with respect to vaccination) study arm was selected for the main study. Both studies featured vaccination with Fluad™ (Novartis, Italy), a detailed medical history, a physical exam, recording of adverse events, completion of a questionnaire on common infections and an end-of-study questionnaire, and blood samples. Response rates in the pilot and main studies were 3.7% and 4.0%, respectively. Willingness to participate did not differ among the study arms (Fisher's exact test, p = 0.44). In both studies, there were no losses to follow-up. Compliance with study visits, blood sampling and completion of the questionnaires was very high (100%, >97%, 100%, respectively), as were participants' acceptance of and satisfaction with both phases of the study. The low response rates indicate the need for optimized recruitment strategies if the study population is to be representative of the general population. Nonetheless, the complex prospective study design proved to be highly feasible

Correction: High-risk additional chromosomal abnormalities at low blast counts herald death by CML (Leukemia, (2020), 34, 8, (2074-2086), 10.1038/s41375-020-0826-9)

An amendment to this paper has been published and can be accessed via a link at the top of the paper