Menu

    Lawyers Orhan Pala

    Orhan Pala

    Esin Attorney Partnership
    [email protected]

    Orhan is a partner in Esin Attorney Partnership's Tax Practice Group. He advises multinational and local enterprises on tax planning, tax issues and group restructurings in a vast range of industries. He has experience over 15 years in tax and accounting where he worked as the Head of Tax in one of the largest Turkish companies, reporting directly to the CFO and delivering a full range of tax (including customs duties) services. Previously, he worked as Tax Inspector at Ministry of Finance/Tax Inspectors Board where he inspected the largest Turkish companies and filed tax audit reports on various tax matters.


    Practice Areas & Work Department

    Tax

     

    Languages

    Turkish

    English

     

    Memberships

    Admitted to Istanbul Bar, 2019.

    Yeni Vergi Affı Yürürlüğe Girdi

    Vergi alacakları da dahil olmak üzere çeşitli kamu alacaklarının yeniden yapılandırılması, matrah artırımı, işletme kayıtlarının düzeltilmesi ve bazı kurumlar vergisi mükelleflerine ek vergi ihdas edilmesine dair hükümleri içeren 7440 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanun 12 Mart 2023 tarihli Resmi Gazete'de yayımlanarak yürürlüğe girdi.
    Orhan Pala

    Bazı Kurumlar Vergisi Mükelleflerine Tek Seferlik Ek Vergi Getirildi!

    12 Mart 2023 tarihli Resmi Gazete’de yayımlanan 7440 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun ile kurum kazancının tespitinde istisna ve indirimden yararlanan kurumlar vergisi mükelleflerine yönelik tek seferlik bir ek vergi getirildi.
    Orhan Pala

    New Tax Amnesty Comes Into Effect

    Law No. 7440 on Restructuring of Certain Receivables and Amending Certain Laws, which includes provisions regarding the restructuring of various public receivables, including tax receivables, tax base increase and business records correction and imposes additional tax on certain corporate taxpayers, has come into effect by being published in the Official Gazette dated 12 March 2023.
    Orhan Pala

    One-Time Additional Tax Introduced for Certain Corporate Taxpayers

    Law No. 7440 on Restructuring of Certain Receivables and Amendments to Certain laws, published in the Official Gazette dated 12 March 2023, introduced a one-time additional tax for certain corporate taxpayers that benefit from certain exemptions and deductions in the calculation of their corporate income tax base.
    Orhan Pala

    Gümrük Alacaklarına Yeniden Yapılandırma

    Gümrük alacakları da dahil olmak üzere çeşitli kamu alacaklarının yeniden yapılandırılmasına dair hükümleri içeren Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanun Teklifi (“Kanun Teklifi”), 27 Ocak 2023 tarihinde TBMM Başkanlığı’na sunuldu. Seçim takvimi de göz önüne alındığında Kanun Teklifi’nin Şubat ayı ortasına kadar yürürlüğe girmesi bekleniyor.
    Orhan Pala

    Restructuring of Customs Receivables

    On 27 January 2023, the Draft Law on the Restructuring of Certain Receivables and Amending Certain Laws (“Draft Law”) was submitted to the Turkish Parliament. It includes provisions regarding the restructuring of various public receivables, including customs receivables. Considering the election calendar, the Draft Law is expected to be enacted by mid-February.
    Orhan Pala

    New Tax Amnesty Is on the Way

    On 27 January 2023, the Draft Law on the Restructuring of Certain Receivables and Amending Certain Laws (“Draft Law“), referred to as the “tax amnesty of the century,” was submitted to the Turkish Parliament. It includes provisions regarding the restructuring of various public receivables, including tax receivables, tax base increase and business records correction. Considering the election calendar, the Draft Law is expected to be enacted by mid-February.
    Orhan Pala

    Additional Corporate Income Tax Deduction for R&D and Design Centers Re-Regulated and RUSF Rate for Foreign Loans Obtained by Financial Leasing Companies Set as Zero

    Presidential Decree No. 6652 not only clarified the ambiguity regarding the application of the corporate income tax deduction for R&D and design centers but also extended the effective period of the additional corporate income tax deduction from 31 December 2023 to 31 December 2028. With Decree No. 6657, in addition to banks and financial institutions, the RUSF rate for loans obtained from abroad by financial leasing companies was set as zero.
    Orhan Pala