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 In economy supplement of Habertürk newspaper of last Saturday, news about the effect of resolution of the Constitutional Court on taxation of wages and right of action on returning of taxes overpaid was communicated widely. However, when I read the explanations of miscellaneous persons, especially of non -judiciary persons, I was confused as well. I had to reevaluate the subject in my column as my opinion on that subject was taken and published.
The Income Tax tariff given in Article 103 of the Income Tax Law was changed with Article 1 of 5479 No Law and binary tariff applied as 15-20-25-30-35 percent for paid workers and 20-25-30-35-40 percent for other Income Tax payers was brought to single tariff with four rates. It was forecasted that all incomes subjected to Income Tax would be taxed in rates varied between 15-20-27-35 percent and wage incomes, together with other income elements, were subjected to new tariff with varying tax bracket rates and amounts. In the new tariff enforced with the said law, it was stated that incomes more than 40.000 TL that subject to the Income Tax would be taxed in rate of 35 percent. Write Comment (0 Comments) |
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 The rights ensured through law, contracts and workplace procedure should be claimed within the legal period.
If not, the problem of statutory limitations will arise for the employee. Statutory limitation stands for the maximum time for the right to claim due wages after which the case will not qualify for legal proceedings. As the definition suggests, the right to claim the due wages is not removed but it turns into "imperfect obligation" and it can be no longer subject to a law suit. In this respect, once the statute of limitations on a case runs out, if a party raises it as a defense and that defense is accepted, any further litigation is foreclosed and the court will not be able to examine the facts of the case. Write Comment (0 Comments) |
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Resul Kurt Each year in January and July, some changes are made in parameters that are related to professional life. In January 2010, there have been changes in several parameters as well... Write Comment (0 Comments) |
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General Communiqué on Income Tax no 273 was issued in the Official Gazette dated 29.12.2009 no 27477. In accordance with the Communiqué, as of 01.01.2010, the figures will be as follows: Write Comment (0 Comments) |
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 Dr Aykut Engin ,Mess Director of Education
With a change in Labor Law, it is regulated that workers without vocational training cannot be employed on arduous and dangerous work. The effective date was determined as 01.01.2009. Hereafter, the Communiqué on Arduous and Dangerous Works was issued in Official Journal dated 21.05.2009. Write Comment (0 Comments) |
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