The registration and registration are mandatory for some works and optional for some works. In order to benefit from the selfemployment income exemption in Article of the Income Tax Law it is mandatory for the works specified in the article to be registered and registered and the registration and registration requirement will not be required for other works. The works registered by the Ministry of Culture and Tourism must also be the works listed in Article of the Income Tax Law or works similar to these works and all works registered according to Law No.
Are not included in the scope of exception. The definition of the work is made in Article of the Law on Intellectual and Artistic Works No. . According to the aforementioned article work refers to all kinds of intellectual and artistic products that bear the characteristics B TO B Database of the owner and are considered works of science and literature music fine arts or cinema. Owners of works who wish to benefit from income tax exemption within the scope of Article of the Income Tax Law must have the registration process carried out by the General.
Directorate of Copyrights of the Ministry of Culture and Tourism and submit the registration document to be issued as a result of the process to the relevant units of the Ministry of Treasury and Finance Tax DepartmentsDirectorates Revenue . The final decision on whether to benefit from income tax exemption is made by the Ministry of Treasury and Finance. Selfemployed individuals who exclusively engage in activities specified in Article of the Income Tax Law and who deliver their works only to the persons or institutions specified in Article of the same Law do not have the obligation to certify and keep books and prepare documents along with their declaration obligations due to this income. In this case the income tax withholding.