Abstract:

Incomes which are earned by the real persons from the financial instruments are regarded and taxed as earning on movable assets, or other earning or income. As a general rule, income tax is levied based on declaration; however, withholding applications are also included to a large extent due to some advantages it provides. In taxation of the incomes gained from the financial instruments, Temporary Article 67 of the Income Tax Law that makes withholding the final tax is one of these arrangements. In this study, "specific taxation regime" made by Temporary Article 67 has been explained, examined and assessed together with relevant Articles. Facultative declaration submitted based on the provision included in Temporary Article 67, and the tax advantages it brings to taxpayers has constituted the main subject of the study.

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