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Member Articles


Value Added Tax Aspect of Disguised Profit Distribution Through Transfer Pricing

Author: Ozge KisacikDisguised profit distribution through transfer pricing is one of the tax security methods regulated under Article 13 of Corporate Tax Law No. 5520 (“CTL”). Pursuant to this article, if corporation ...

Changes to the Periodic Income Declaration Model 22

The order no. 10911/2021 The order no. 10911/2021, of November 9, 2021, amends and revises the periodic declaration of income Model 22, respective annexes and instructions for filling out, pursuant to article 117(2) of ...

Stamp Duty Monthly Declaration and Respective Filling Instructions

Ordinance no. 245/2021 of November 10 The attached ordinance amends and republishes the official model of the Stamp Duty monthly declaration, referred to in paragraph 2 of Article 52-A of the Stamp Tax Code, approved by ...

Use of an "Autovoucher" Balance on Fuel Consumptions

Decree Law 92-A/2021, of November 8, establishes the financial subsidy applicable to consumption at gas stations, using "IVAucher" Program support platform, created by article 505 of Law 75-B/2020 and regulated by Regu ...

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