Transfer Pricing Methods. Different methods can be mentioned for pricing the transfer to be made. Institutions can use the comparable price method, cost plus method, resale price method or other methods determined by themselves.
Tax planning is dealt with from the perspective of taxpayers and the public.
For taxpayers, tax planning (micro tax planning) refers to the efforts to minimize the tax burden to be paid, provided that it is not against the law.
Tax planning (macro tax planning) from the point of view of the public (State) is the attempt to meet the financial need of the state from the most appropriate sources by taking into account social facts.
However, the widespread use is related to tax planning by taxpayers. The following explanations and definitions are also for tax planning within this scope.
The concept of tax planning has emerged as a result of the effort to determine and implement the most appropriate rights recognized by laws in order to reduce the tax burden of taxpayers.
With tax planning, it is tried to be planned to pay the least tax in accordance with the law by making maximum use of tax advantages.
Tax planning, which is a tax saving method applied in order to minimize the tax burden by managing the taxpayers' (businesses) reactions against tax and their adaptation processes within the framework of the tax legislation; It can be expressed as the efforts of taxpayers to reduce their tax burden by using the rights granted by tax laws in the most rational way in order to minimize the tax burden on the business.
In this respect, tax planning should not be confused with tax evasion and tax evasion. However, it should be noted that aggressive tax planning efforts, especially using international instruments, are considered within the scope of tax evasion and are a serious area of struggle.
Tools such as tax deductions, exemptions and exemptions, selection of appropriate depreciation method, renewal fund, rediscount application can be used in tax planning.
Refers to the judicial method to be used in the resolution of tax disputes. Therefore, the concept of tax dispute is decisive in defining the tax case. Tax dispute can be defined as “… the dispute over the existence and amount of personal tax debts of the tax administration and the obliged parties and the tax administration”.
In the sub-clause (a) of Article 6 of the Law on the Establishment and Duties of Regional Administrative Courts, Administrative Courts and Tax Courts, which regulates the duties of tax courts, "taxes, duties and fees and similar financial fees of the general budget, provincial special administrations, municipalities and villages liabilities and their increases and penalties and lawsuits regarding tariffs. In subparagraph (b) of the same article, disputes arising during the collection of taxes and similar public receivables are also included in the duties of tax courts.
Unless otherwise specified in the Law and this Communiqué, VAT amounts that are included in the transactions giving the right to refund and which cannot be deducted are taken into consideration in the calculation of the VAT that needs to be refunded. In the refund requests for which the refund of the VAT included in the process is foreseen, the VAT calculation is made within the framework of the following issues.
The taxpayer who will receive VAT refund or in proportion to the partnership share of the partners in ordinary, collective and ordinary limited companies (only active partners in limited partnerships), - Public receivables followed by tax offices, - Taxes applied during import, - Social Security Institution (SGK) premium debts, can be returned on account. The deduction request is fulfilled in terms of the amounts that are not detected negatively on the date of receipt of the "VAT Refund Control Report", which is produced by the VATIRA system, after completing the documents specified in the relevant sections of the transaction that gives the right to return. The refund of the VAT amounts related to the purchases with negative consequences can be made on the condition that the negativities are eliminated. In the fulfillment of the deduction request, the documents used in the verification of the transaction that gives rise to the right of return (customs declaration, free zone transaction form, special invoice copy approved at customs, approved warehouse declaration **** etc.) must be confirmed (approved or confirmed).
It is the deduction of the taxes deducted through withholding during the year from the tax calculated over the declared income and corporate income. In addition, those responsible for deducting the tax deducted from the taxpayers themselves in the deduction of these taxes from the annual income or corporate tax;
Name-surname or title
Tax office affiliated to
Tax identification numbers
Gross amounts based on deduction
They must add the tables showing the periods of withdrawal and shown as an example in the income tax general communiqué number 252.
A petition is not required for deducting the tax calculated on the return.
Offsetting other tax liabilities;
In the event that the remaining portion is found after deducting the taxes deducted through withholding from the declared income and tax calculated over the corporation during the year, it can be deducted from other tax liabilities at the request of the taxpayer. This transaction can be performed regardless of the amount, without seeking a review report and collateral. However, in order to fulfill this request;
The taxpayer does not have any due tax debt
Petition for offsetting other tax debts
In the deduction petition, it must be stated for which period of the ordinary partnership and the collective company the offset is requested.
It is not possible for the taxpayer to be deducted from the SSK premium debt.
The deduction requests are fulfilled as of the date the annual declaration is submitted.
No document is requested regarding the accrual or payment of the taxes deducted from the deduction.
Tax inspection is defined as "investigating, determining and ensuring the accuracy of the taxes to be paid" in the legislation. In the tax examination, the accuracy of the taxes to be paid on the books, records and statements of the taxpayer and whether the books, records and documents are recorded as required by the legislation. Although the tax inspection is mostly based on the legal books and records of the taxpayer, it may also be based on external data such as the investigations made by the taxpayer and third parties related to the subject of criticism and the articles to be obtained from official offices.