Duration: 1 Day

Participants: Managers working in the Finance and Financial Affairs departments of companies, CFOs, tax and audit specialists, and practitioners

Scope of the Training: Within the scope of end-of-period tax base determination for Corporate Tax taxpayers, the valuation of assets and liabilities recorded on the balance sheet (assets and liabilities) and end-of-period procedures are explained. In our training, we aim to provide important reminders and share information on matters that are critical in determining the corporate tax base before the preparation of the corporate tax return for the relevant year. Information is also provided on which expenses can be considered deductible in determining the tax base and the issues that should be taken into consideration in this regard.

 

Training Program

• Practices realized or entered into force during the period
• End-of-period valuation procedures
• Deductible / non-deductible expenses
• Corporate tax exemptions and deductions
• Controlled Foreign Corporation income
• Current status of investment allowance
• R&D deduction
• Donations, grants, and sponsorship expenditures
• Thin capitalization institution
• Important reminders regarding transfer pricing
• Documents to be attached to the corporate tax return
• Sample corporate tax calculations
• Treatment of interest and expenses in capitalization of fixed assets
• Depreciation
• Provision for doubtful receivables
• Worthless receivables and waived receivables
• Valuation of securities
• Renewal fund application
• Valuation of foreign currency accounts
• Status of income obtained from free zones
• Non-deductible expenses according to tax law
• Determination of inventory costs
• Profit distribution

BASIC LEVEL ACCOUNTING & TAX FOR TAX RETURN PREPARERS

Duration: 1 Day (8 Hours)

Participants: Accounting specialists and managers responsible for preparing companies’ tax returns

Scope of the Training: In today’s business environment, accounting teams responsible for preparing company tax returns carry significant responsibility and need to continuously improve themselves within the framework of constantly changing legislation.

In our training, detailed information will be provided on specific matters related to the preparation processes of corporate tax returns, value-added tax returns, withholding tax returns, and stamp tax returns.

Purpose of the Training: To support accounting specialists and managers responsible for preparing company tax returns in solving specific issues they encounter, and to reinforce their knowledge through practical examples in addition to theory.

With this training, it is aimed to raise awareness of the tax and accounting implications of transactions by providing participants with basic level tax and accounting knowledge required during tax return preparation, and to enable them to see the overall operation from a tax and accounting perspective.

Training Program

• Important issues related to provisional tax returns
• Important issues related to corporate tax returns
• Important issues related to VAT I and VAT II returns
• Important issues related to withholding tax returns
• Important issues related to stamp tax returns
• Sample applications

ADVANCED TAX PRACTICES

Duration: 2 Days

Participants: Senior executives working in Finance and Financial Affairs departments, CFOs, Finance Directors, Tax Directors, Audit Directors, Tax specialists

Scope of the Training: In our Advanced Tax Practices training, we aim to provide detailed information on tax liabilities, tax penalties, tax disputes and resolution methods within the scope of the Tax Procedure Law and Corporate Tax Law, as well as current tax practices and practical applications reflecting recent legislative changes.

Purpose of the Training: To inform participants about specific topics and current practices within tax legislation.

Training Program

• Current practices realized or entered into force in legislation
• Tax Procedure Law practices and tax issues
• Corporate tax deductions and exemptions
• Specialized topics in tax technique
• Reduced corporate tax, R&D, and incentive legislation
• Current status of investment allowance
• Tax liability and joint liability practices
• Concept of time in tax law, calculation of time limits, extensions, and force majeure
• Taxable event and tax returns
• Supporting documentation
• Valuation criteria
• Tax penalties, tax disputes, and resolution methods
• Corporate tax practices
• Sample corporate tax calculations

TAXATION IN CONSTRUCTION WORKS

Duration: 1 Day

Participants: Companies with international experience undertaking projects on a global scale win new and large-scale projects every day.

Scope of the Training: In our country, the construction and real estate sector is one of the main driving forces of economic growth.

 

Companies with international experience undertaking projects on a global scale win new and large-scale projects every day.

The technical aspects, duration, job definition, tender procedures, partnership structures, and taxation conditions of construction works carried out both domestically and abroad have particularly significant consequences.

Construction works spread over years, as well as works completed within the same year, VAT rates and withholdings, refund processes, progress payment practices, and public works are specifically regulated under tax legislation.

During the one-day training, issues encountered by construction companies in domestic and international construction projects will be examined under the topics presented in the program.

Purpose of the Training: To examine specific tax-related situations faced by taxpayers engaged in domestic and international construction works and to provide participants with basic information while addressing practical issues encountered in practice.

Training Program

• Status of joint ventures and ordinary partnerships in construction works
• Income tax regulations affecting the construction sector
• Construction and repair works spread over years
• Private construction works
• Determination and declaration of income in private construction works
• Taxation and special cases in construction works carried out abroad
• Offset of losses incurred abroad and taxes paid
• Allocation mechanism of shared expenses
• Documentation order and reporting
• VAT practices in construction works
• Stamp tax in construction works and points to consider
• Costs in construction works spread over years
• Income / corporate tax withholding in long-term construction works
• Accounting of long-term construction works within accounting standards
• Tax audits in construction works and special cases
• Status of joint ventures and ordinary partnerships in construction works

HOW TAX KNOWLEDGE CREATES ADDED VALUE IN FINANCING DECISIONS

Duration: 4 Hours

Participants: Managers responsible for Finance, Tax, Accounting, and Financial Affairs, as well as department staff

Scope of the Training: In a period where economic activity continues, new investment decisions are being made, and tax audits have intensified with significant penalties, it has become even more important for company managers to have awareness of tax issues.

In our training, we will discuss tax-related issues and their impacts that managers are likely to encounter in financing management, which is a strategic business decision.

Purpose of the Training: To help create a risk-aware culture within the organization and increase the company’s success in achieving its goals by raising awareness of tax risks and advantages.

Training Program

• Financing models
• Financing through loans
• Borrowing from foreign banks
• Borrowing from banks in Turkey
• Borrowing from group companies
• Borrowing from cash pools
• Financing through capital and capital-like instruments
• Interest deduction for cash capital increases
• Tax effects of financing models
• Income and corporate tax
• Indirect taxes
• Stamp tax
• Resource Utilization Support Fund (KKDF)
• Thin capitalization rules
• Transfer pricing rules

NEW ERA IN R&D AND INNOVATION

Duration: 1 Day (8 Hours)

Participants: Accounting and human resources personnel of companies located in technoparks, R&D and Design Centers, and those seeking information on R&D incentives

Scope of the Training: Accounting and human resources personnel of companies located in technoparks, R&D and Design Centers, and those seeking information on R&D incentives

Within this awareness, tax and other incentive mechanisms for research and development are being developed in our country.

During the one-day training, tax and other incentives provided to entrepreneurs and R&D companies will be examined under the program topics.

Purpose of the Training: To examine specific situations related to R&D practices in taxation in light of legislative changes, provide participants with basic information, and address issues encountered in practice.

Training Program

• Overview of R&D activities
• Law No. 4691 on Technology Development Zones: incentives, exemptions, supports
• Tech-entrepreneurship capital supports
• Law No. 5746 on Supporting R&D Activities: incentives, exemptions, supports
• Special issues in R&D and Design deduction and accounting
• Income tax withholding incentive
• Social security premium support
• Stamp tax and customs duty exemption
• Basic sciences support
• Financial issues related to project-based supports under Law No. 5520
• Establishment and monitoring processes of R&D and Design Centers
• Pre-competitive cooperation projects
• Corporate tax and VAT exemptions in industrial property rights

1. INCENTIVE SYSTEM

• Legislation
• Purpose of the incentive system
• General incentive applications and support elements
• Regional incentive system and support elements
• Large-scale investments and support elements
• Strategic investments and support elements
• Priority investment topics
• Investments benefiting from lower-region support & medium-high technology investments eligible for 4th region supports

2. PROJECT-BASED (SUPER) INCENTIVES
3. ATTRACTION CENTERS SUPPORTS
4. SUPPORT ELEMENTS

• Customs duty exemption
• Value Added Tax (VAT) exemption and refund
• Interest support
• Investment site allocation
• Tax reduction
• Tax reduction during investment period
• Tax reduction during operating period
• Income tax withholding support
• Employer’s share of social security premium support
• Social security premium support
• Property tax support
• Stamp tax support
• Municipal revenue support

5. OTHER IMPORTANT MATTERS 

• Fixed Investment Amount and Minimum Capacity
• Investment Period
• Expenditures Not Evaluated Within the Scope of the Incentive Certificate
• Types of Investments
• Import of Used Machinery, Equipment, and Complete Facilities
• Changes in the Imported and Domestic Machinery & Equipment Lists
• Initiated Transactions and Return to Customs (Re-export)
• Transactions with Guarantees
• Transfer, Sale, Export, and Leasing
• Relocation of Investments
• Financial Leasing Transactions
• Frequently Asked Questions

6. INVESTMENT INCENTIVE CERTIFICATE PROCESSES

• Investment Incentive Certificate Application Process
• Investment Incentive Certificate Closing Process

FUNDAMENTAL PRINCIPLES OF TRANSFER PRICING

Duration: 1 Day (8 Hours)

Participants: Finance managers and employees of companies operating within a corporate group.

Scope of the Training: This training covers the fundamental principles of Transfer Pricing regulations introduced by the Turkish Corporate Income Tax Law No. 5520. It addresses key issues that taxpayers should consider in terms of both documentation requirements and their existing transfer pricing policies.

The scope of the training aims to discuss the core building blocks of Transfer Pricing practices worldwide and in Turkey. In addition, updated OECD approaches and the Turkish Tax Authority’s perspective on Transfer Pricing in recent years will be explained through various case studies.

Purpose of the Training: The objective is not only to inform participants about Transfer Pricing legislation, but also to examine the Transfer Pricing agenda—which remains a highly topical issue today—from multiple perspectives.

Training Program

What Is Transfer Pricing?

• Guidelines, references, and legal regulations
• Concept of related parties
• Arm’s length principle
• Transfer pricing within the scope of pricing and profitability
• Economic relationship between risk and return
• Impact of transfer pricing (case study)

What Is Functional, Risk, and Asset Analysis?

• Why functional, risk, and asset analysis is performed
• Identification of functions, risks, and assets based on company profiles
• Typical functions and risks
• Importance of sectoral data in transfer pricing

Economic Analysis Processes

• Traditional methods – scope and process
• Profit-based methods – scope and process
• Selection of the most appropriate method
• How to ensure comparability
• Benchmark data identification and evaluation process

Reporting

• Documentation requirements
• Transfer pricing form
• Transfer pricing report – scope and importance

TAX ACCOUNTING FOR ACCOUNTANTS

Duration: 1 Day

Participants: Finance personnel involved in preparing corporate income tax returns and other tax declarations, with basic accounting knowledge.

Scope of the Training: In today’s business environment, accounting and finance managers face a wide range of complex issues due to rapid changes in the economy and legislation.

This training aims to provide detailed insights into the transition from commercial profit to taxable profit, analysis of expenses in determining corporate income, non-deductible expenses, thin capitalization practices, depreciation applications, year-end procedures, and special issues in tax calculations.

Purpose of the Training: To support accounting and finance managers in resolving complex issues encountered in tax and accounting practices, and to reinforce their knowledge through practical examples in addition to theoretical information.

Through this training, participants are expected to gain advanced tax and accounting knowledge, increase awareness of the tax and accounting implications of business transactions, and develop a holistic perspective on operations from a tax and accounting standpoint.

Training Program

• Transition from Commercial Profit to Taxable Profit
• Analysis of Expenses in Determining Corporate Income
• Non-Deductible Expenses
• Thin Capitalization Practices
• Depreciation Practices
• Year-End Procedures
• Special Issues in Tax Calculations

COMMON MISTAKES, RISKS, AND SOLUTIONS IN SOCIAL SECURITY PRACTICES

Duration: 1 Day

Participants: Managers and specialists responsible for personnel, payroll, accounting, human resources, and social security practices; HR, Personnel, and Payroll Unit managers and specialists; company lawyers; and certified public accountants.

 

 

Training Topics

• Errors in workplace registration and establishment procedures
• Errors in subcontractor practices
• Errors in employees’ social security practices
• Errors arising from payments made to individuals via expense vouchers
• Errors in the social security coverage of company partners
• Errors in social security practices for foreign employees
• Errors in insured employee entry notifications
• Errors in insured employee exit notifications
• Errors in incapacity (sick leave) notifications
• Errors in the selection, documentation, and reporting of SGK missing day reasons/codes
• Errors in determining earnings subject to premium (SGK contribution base)
• Errors in the accrual timing of premium-based payments
• Errors in applying SGK contribution base exemptions
• Errors in deferred/transferred SGK base applications
• Errors in SGK practices related to reinstatement decisions
• Errors in insurance premium incentives
• Errors encountered during SGK inspections
• Errors in the preparation of workplace records and documents from a social security perspective

Mali Yöntem Academy

akademi@maliyontem.com