How Discount is made in the businesses providing service with foreign countries?

How Discount is made in the businesses providing service with foreign countries?

1- HOW DISCOUNT MADE IN THE BUSINESS PROVIDING SERVICE WITH FOREIGN COUNTRIES IS CALCULATED?
Except for the support stuff of employers providing services with foreign countries within the context of Income Tax Law no.89 and the 10^th article of Corporate tax law no.5520 published on 13^th June of 2006, discount is entered in an account from
1.1- From employees especially employed for this transactions,
1,2- From the tax calculated over subsistence allowance application,
1.3- In case that employer collects %85 of his revenue from foreign countries,
1.4- On the condition that invoice or similar documents is issued on behalf of the customer in foreign country,

For every employee, minimum wage’s amount is multiplied with the rate of first tax band in the article 103 of Income Tax Law.

2-HOW DISCOUT IS MADE?
Discount is made;
2.1- If the above mentioned statements are met.
2.2-  Annual Revenue is calculate over;
2.3- taxation period of the Corporate tax law.