Dear Colleagues, I wanted to start my article by wishing that the COVID-19 Coronavirus Epidemic, which has very serious effects in Turkey since March 10 in 2020, would first end as soon as possible. We wish Urgent Healing to all our Patients, the family of our deceased citizens and the condolences of our entire country.
These developments have allowed to bring Education and Training life home, Online Education, Video education and dissemination.
THE SITUATION OF DISTANCE EDUCATION IN TERMS OF TAX LAWS IS AS FOLLOWS.
1-IN TERMS OF INCOME AND CORPORATE INCOME TAX
Companies that provide Distance Education within the scope of the Corporate Tax Law No. 5520 and the Income Tax Law No. 193 are Subject to Corporate Tax and Individual Companies are Subject to Income Tax. As the accrual occurs at the time of the sale made over the Internet, Income is generated and will be subject to Income Or Corporate tax on the NER (NET) AMOUNT of the Period. There is no tax exception in this context.
On the other hand, those who make this training by setting up their own web page on their name and account, posting on instagram, yotube account are Exempt from Tax for Instructors who are under 40.000 TL for 2020. But if he gives this education to an institution that is a taxpayer, Income Tax is 94%.Article 18.a fee should be charged by making a 20% withholding deduction applied to other Self-Employed payments of the paragraph.
Again, if an institution / company / company receives an Online Education job in exchange for a monthly fee, the fee should be withheld, as the income received will be a fee, which will be paid by organizing payroll.
2-FROM THE POINT OF VIEW OF THE TAX PROCEDURE CODE
Remote training or education to students over the internet or the company to persons who are at the stage of the bill they have charged a fee arrangement, that is, the institution’s work in the case of the instructor, the instructor should payrolls paid to edit our behalf, the website, or that is provided by God instegram account in the event that you edited the document does not need to be the price received in the 2020 40.000 TL tax credit if they are in the manner of continuity and facility are obliged to establish and maintain actual, it is clear that the income tax liability. Otherwise, the Taxpayer facility will be established by the Tax Administration in person and the necessary penalties for Irregularities due to Tax Payment, Non-declaration, and Bookkeeping will be deducted.
3-IN TERMS OF VALUE ADDED TAX
The VAT Law No. 3065 5580 private educational institutions not only in training activities with universities and colleges under the Law No. 2828 on the services of Child Protection Agency and private training institutions No. 573 8% VAT is applied.
Unfortunately, those who provide Online / Video Distance education by installing distance education platforms over the Internet have an 18% VAT.they are subject to ’ For this reason, people who provide Distance Education with all kinds of tools must necessarily be taxpayers and pay them by Calculating 18% VAT.
CONCLUSION AND SUGGESTION:
Our tax laws are examined, distance education is not a special privilege given to institutions or companies, the tax necessary to fulfill assignments, running trainers have to pay that fee dependent, co-dependent non-working teachers and Incidental self-employment income should be considered as part of income tax to withhold under the provisions of 94 and it is stated that they have. An Expense Compass must be issued for incidental self-employment earnings paid to instructors.
As a freelancer with his own behalf as Incidental distance education providers should be granted only to file an income tax return if the amount exceeds 40.000 TL, these activities are always those tax payers they should be, and bookkeeping, filing and billing arrangements please be advised that the obligations are.
In terms of the VAT Law, distance education institutions are also required to declare that they do not have a privilege and calculate 18% VAT, which is the general VAT rate.
In our opinion; We believe that during this period, when many distance education platforms were established due to the Coronavirus Epidemic, these paid trainings should be given a 50% Corporate / Income Tax Exemption and the VAT rate should be reduced to 1%.
Ahmet GÜNDÜZ – YMM