What is Permanent Representative?

10.08.2017

1- HOW A WORK PLACE DETERMINED ACCORDING TO REVENUE LAW?
A work place is determined according to Tax Procedure Law.

2- WHAT IS PERMANENT REPRESENTATIVE?
Permanent representative, is authorized to fulfill a number of business transactions
2.1- by depending on represented,
2.2- On behalf of his/her name,
2.2.1- in a specific or undefined period of time with a labor contract or attorney agreement.

3- WHO ARE REGARDED AS PERMANENT REPRESENTATIVE OF A REPRESENTED?
People listed below are regarded as permanent representative of a represented without stipulating;
3.1- agencies (according to Turkish Code of Commerce),
3.1.1- Commercial representatives,
3.1.2- Merchants’ attorney,
3.1.3- Official merchants,

3.2- People whose expenses are paid fully or partially by the represented (excluding advertisement costs belonging to represented),
3.3- People who keep products in stores and warehouses on behalf of represented in order to sell them by means of consignation.

***Even if a person represents more than one person, he will still be regarded as permanent representative.

Source: Revenue Law