Therefore, a secondary explanatory regulation from the Ministry of Finance concerning taxation of wage income due to housing assignments arising from payments in kind would be useful.\r\n
📌 3 Key Takeaways
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Objective & Hypothesis:\r\n Assignment of housing to the members of the managing body has the quality of wage income in terms of Income Tax Law; however, members of the managing body are not regarded as service professionals.
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Key Findings & Data:\r\n Assignment of housing to the members of the managing body has the quality of wage income in terms of Income Tax Law; however, members of the managing body are not regarded as service professionals.
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Conclusion & Impact:Therefore, a secondary explanatory regulation from the Ministry of Finance concerning taxation of wage income due to housing assignments arising from payments in kind would be useful.\r\n
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Yönetim Organı · Lojman · Genel Müdür
Abstract
\r\n Assignment of housing to the members of the managing body has the quality of wage income in terms of Income Tax Law; however, members of the managing body are not regarded as service professionals. Therefore, a secondary explanatory regulation from the Ministry of Finance concerning taxation of wage income due to housing assignments arising from payments in kind would be useful.\r\n
Özet
\r\n Yönetim organı üyelerine bedelsiz konut tahsisi, GVK açından ücret geliri niteliğinde olmakla birlikte, yönetim organı üyeleri hizmet erbabı sayılmamaktadır. Bu nedenle ayni ödemeden kaynaklanan konut tahsisi nedeniyle ücret gelirin vergilendirilmesine ilişkin Maliye Bakanlığınca açıklayıcı ikincil düzenleme yapılmasında yarar bulunmaktadır.\r\n
IŞIK, N., DÜNDAR, M. (2020). özel sektörde bedelsiz lojman tahsisinin vergisel boyutu. Vergi Sorunları Dergisi, Cilt: 1 Sayı: 292. https://ajindex.com/articles/1053572