Abstract:

Individual retirement insurance is a special aid provided by individual retirement companies to retire the risk of aging. Individual retirement companies address the need for this type of insurance in terms of promotion, marketing or sale by hiring professional professionals. Here specified professional staff are individual pension instruments authorized by the Anonymous Company of the Pension Supervision Center. Through individual retirement, the profession has a unique structure and is separated from other mediation professions. The professional arm carried out by real persons who have tested their qualifications can be carried out under a corporate roof, in retirement companies and call centers, agencies and banks. This work has been explained to a employer and to the individual retirement agents who work according to it against the tax laws.  The remunerations obtained by individual retirement agents are taxed in accordance with the general provisions of the Income Tax Act. In addition, the situation of the income they obtain through the agency or the banks that perform the mediation service by signing an agency contract with the company has been addressed against the tax laws. Institutions in which individual pension intermediaries are employed, depending on which trade title they are established, are subject to the general provisions of the Income Tax Act or the Institutional Tax Act. In this study, the relevant provisions of the law were interpreted in verbal method and used the systematic literary scan method.

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