Özet:

In accordance with the provisions of Inheritance and Succession Tax Law No. 7338 of 1959; those who inherited because of death or disappearance, and those who donated from inter vivos transactions, and individuals who received non-controversial rewards due to lottery, sweepstakes or competitions, were enjoined in the case of the taxpayer and were responsible for filing and paying tax returns. In accordance with the provisions of this law, the principles of ownership and personality have been applied to the taxation of gains that can be earned by inheritance or donation, and have been accepted as the basis for the implementation of the levy process by means of a declaration in these two types of gains. However, in the case of non-controversial transitions, such as competition, sweepstakes, both due to the frequency of such transactions and the large number of taxpayers, the withholding tax method was preferred instead of the declaration system. The existence of a certificate of payment received from the Tax Office, which indicates that the tax is paid before the withholding process, by the person or authorities responsible for withholding it during the withholding process, stops the withholding process and prevents a duplicate tax process that may be undertaken with this possible transaction.

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