Are the incomes earning from the congress organized in Turkey by the limited taxpayer organizations extrinsically subjected to the tax?

It is required that limited taxpayer organizations, which do not have any workplace or permanent representative in Turkey and do not earn from this workplace or permanent representative, must be taxed by considering as occasional business income earned in Turkey, not as business income earned from an international congress held in Turkey.

Accordingly, in the event that the taxable income of foreign organizations subject to limited liability consists of occasional business incomes, these incomes must be notified by these organizations with a special declaration within fifteen days from the date of earning income.

Source: GİB
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