However, it iswho engage in export, construction, repair, assembly and transportation activities abroad can also deduct their expenses abroad, provided that they do not exceed five per thousand of their foreign currency revenue. Benefits and Services Provided from Outside: Income Tax Clause 68/1 In the first paragraph of Article 68 of the Income Tax Law, " In determining self-employment earnings, the following expenses are deducted from the revenue.
And these expenses Job Seekers Number Data are defined as "General expenses paid to obtain and maintain professional income." definition is made. In the explanations of what these general expenses are, it is stated that, for example, taxpayers who rent a workplace can write off the entire rent they pay and half of the heating and lighting expenses as expenses. If the workplace is the taxpayer's own property rather than rent, it can be written off as depreciation expense instead of rent.

Accounting for Your Meal Expenses is Very Easy with MultiNet! If you meet the food needs of your employees through the cafeteria , you should know that water, electricity and natural gas costs are among the benefits and services provided externally. The cafeteria may also be an expense item in this regard. Did you know that if you offer MultiNet meal cards to your employees , you can benefit from many tax and accounting advantages? Thanks to the MultiNet meal card, accounting department employees do not have to deal with accounting for all staff's meal vouchers and invoices.