Law & Regulation
Income Tax Law
Statute governing income taxation of individuals, including withholding rules relevant to payments made by project companies.
Legal Significance
What This Instrument Does
Imposes income tax on individuals and sets withholding obligations on certain payments.
Why It Matters
Its withholding rules sit alongside the Corporate Tax Law in project-level tax analysis.
Legal Framework Position
- TaxSupporting / Related Instrument
Instrument Overview
- Official Citation
- Law No. 193 (Gelir Vergisi Kanunu), adopted 31 December 1960, Resmî Gazete 6 January 1961, No. 10700
- Instrument Type
- Law / Act
- Source Language
- Turkish
- Enactment Date
- 31 December 1960
- Last Verified
- 1 October 2026