{"id":1750,"date":"2021-03-24T05:07:51","date_gmt":"2021-03-24T05:07:51","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/?p=1750"},"modified":"2021-04-05T02:36:59","modified_gmt":"2021-04-05T02:36:59","slug":"travel-allowance-eng","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/travel-allowance-eng\/","title":{"rendered":"\u3010Turkey\u3011Travel Allowance Amount Exempt from Income Tax for 2021 First Period"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Merhaba! I am Shun Yoshida from Tokyo Consulting Firm Turkey Office.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">I hope you all are safe and stay healthy.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">I shared information regarding \u201cSalary Income Tax\u201d last week. This week I would like to give you the updated information about \u201cTravel Allowance Amount Exempt from Income Tax for 2021 First Period\u201d by comparing between domestic business trips and overseas.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b>\u2460Domestic Business Travel<\/b><\/p>\n<p><span style=\"font-weight: 400;\">For the first half of 2020, up to 73.50 TRY\/day will be exempt from income tax as travel allowance. The tax-exempt amount shall be determined according to the gross salary amount of business traveler (employee). In case travel allowance amount paid to the employee exceeds the maximum amount exempt from income tax, income tax and stamp tax will be imposed on the excess amount. Daily tax-exemption amount is decided based on a budget proposal announced by the Ministry of Finance twice a year. As for domestic business travels, the gross salary range and the amount of travel allowance subject to tax-exemption have both increased compared to the second half of 2020 due to the revision of the minimum wage.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">As a point to note, if the company bears all the expenses for accommodation and transportation expenses paid by the employees, tax-exemption will not be able to be applicable even if the travel allowance is given to the employee.\u00a0<\/span><\/p>\n<p><img data-attachment-id=\"1751\" data-permalink=\"https:\/\/kuno-cpa.co.jp\/turkey_blog\/travel-allowance-eng\/%e3%82%ad%e3%83%a3%e3%83%97%e3%83%81%e3%83%a304\/\" data-orig-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2021\/04\/5f57597bc14956835a9417935910a40d.jpg?fit=484%2C179&amp;ssl=1\" data-orig-size=\"484,179\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;\\u30cd\\u30c3\\u30c8\\u6226\\u7565\\u4e8b\\u696d\\u90e8&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;1617622352&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"\u30ad\u30e3\u30d7\u30c1\u30e304\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2021\/04\/5f57597bc14956835a9417935910a40d.jpg?fit=300%2C111&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2021\/04\/5f57597bc14956835a9417935910a40d.jpg?fit=484%2C179&amp;ssl=1\" loading=\"lazy\" class=\"alignnone size-full wp-image-1751\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2021\/04\/5f57597bc14956835a9417935910a40d.jpg?resize=484%2C179&#038;ssl=1\" alt=\"\" width=\"484\" height=\"179\" srcset=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2021\/04\/5f57597bc14956835a9417935910a40d.jpg?w=484&amp;ssl=1 484w, https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2021\/04\/5f57597bc14956835a9417935910a40d.jpg?resize=300%2C111&amp;ssl=1 300w\" sizes=\"(max-width: 484px) 100vw, 484px\" data-recalc-dims=\"1\" \/><\/p>\n<p><b>\u2461Overseas Business Travel<\/b><\/p>\n<p><span style=\"font-weight: 400;\">A certain amount of income tax exemption is allowed for business travels outside Turkey as with domestic business travels. Amount varies by country and gross salary amount, and the tax-exempt amount for the first half of 2021 is set as follows. As with domestic business trips, the gross salary range has increased compared to the second half of 2020, while the allowance amount subject to the exemption itself has not been altered.<\/span><\/p>\n<p><img data-attachment-id=\"1752\" data-permalink=\"https:\/\/kuno-cpa.co.jp\/turkey_blog\/travel-allowance-eng\/%e3%82%ad%e3%83%a3%e3%83%97%e3%83%81%e3%83%a305\/\" data-orig-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2021\/04\/fbd52afe03ba1c6a8ea7f64889e365b5.jpg?fit=435%2C166&amp;ssl=1\" data-orig-size=\"435,166\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;\\u30cd\\u30c3\\u30c8\\u6226\\u7565\\u4e8b\\u696d\\u90e8&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;1617622437&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"\u30ad\u30e3\u30d7\u30c1\u30e305\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2021\/04\/fbd52afe03ba1c6a8ea7f64889e365b5.jpg?fit=300%2C114&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2021\/04\/fbd52afe03ba1c6a8ea7f64889e365b5.jpg?fit=435%2C166&amp;ssl=1\" loading=\"lazy\" class=\"alignnone size-full wp-image-1752\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2021\/04\/fbd52afe03ba1c6a8ea7f64889e365b5.jpg?resize=435%2C166&#038;ssl=1\" alt=\"\" width=\"435\" height=\"166\" srcset=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2021\/04\/fbd52afe03ba1c6a8ea7f64889e365b5.jpg?w=435&amp;ssl=1 435w, https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2021\/04\/fbd52afe03ba1c6a8ea7f64889e365b5.jpg?resize=300%2C114&amp;ssl=1 300w\" sizes=\"(max-width: 435px) 100vw, 435px\" data-recalc-dims=\"1\" \/><\/p>\n<p><img data-attachment-id=\"1753\" data-permalink=\"https:\/\/kuno-cpa.co.jp\/turkey_blog\/travel-allowance-eng\/%e3%82%ad%e3%83%a3%e3%83%97%e3%83%81%e3%83%a306\/\" data-orig-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2021\/04\/54268e416f63a3565cee32ad5807552a.jpg?fit=612%2C572&amp;ssl=1\" data-orig-size=\"612,572\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;\\u30cd\\u30c3\\u30c8\\u6226\\u7565\\u4e8b\\u696d\\u90e8&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;1617622468&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"\u30ad\u30e3\u30d7\u30c1\u30e306\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2021\/04\/54268e416f63a3565cee32ad5807552a.jpg?fit=300%2C280&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2021\/04\/54268e416f63a3565cee32ad5807552a.jpg?fit=612%2C572&amp;ssl=1\" loading=\"lazy\" class=\"alignnone size-full wp-image-1753\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2021\/04\/54268e416f63a3565cee32ad5807552a.jpg?resize=612%2C572&#038;ssl=1\" alt=\"\" width=\"612\" height=\"572\" srcset=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2021\/04\/54268e416f63a3565cee32ad5807552a.jpg?w=612&amp;ssl=1 612w, https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2021\/04\/54268e416f63a3565cee32ad5807552a.jpg?resize=300%2C280&amp;ssl=1 300w\" sizes=\"(max-width: 612px) 100vw, 612px\" data-recalc-dims=\"1\" \/><\/p>\n<p><span style=\"font-weight: 400;\">That is all for this week.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">We are offering free meeting regarding establishment and business development in Turkey. Furthermore, it is possible for us to provide employee training and personnel evaluation system as solutions to develop the in-company productivity and activate the employee\u2019s performances.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you have any question other than the above topic, please do not hesitate to contact us.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Thank you very much for your time to read until the end.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Reference<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30fb<\/span><span style=\"font-weight: 400;\">Resmi\u0302 Gazete 31380\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3000<\/span><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2021\/01\/20210130-24.pdf\"><span style=\"font-weight: 400;\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2021\/01\/20210130-24.pdf<\/span><\/a><\/p>\n<hr \/>\n<h2>\uff5e&#x25b6;<span style=\"color: #ff0000;\"><strong>YouTuber<\/strong><\/span>\u306b\u306a\u308a\u307e\u3057\u305f\uff01\uff5e<\/h2>\n<p>\u5f0a\u793eYouTube\u30c1\u30e3\u30f3\u30cd\u30eb<a href=\"https:\/\/www.youtube.com\/channel\/UCBbDf799xlePy2vS0ITy7lQ\">\u300e\u4e45\u91ce\u5eb7\u6210\u306e\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687!!\u300f<\/a>\u3092\u958b\u8a2d\u3044\u305f\u3057\u307e\u3057\u305f\uff01<\/p>\n<p>\u300c\u4e45\u91ce\u5eb7\u6210\u306e\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687!!\u300d\u3067\u306f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u4f5c\u3063\u305f365\u306e\u91d1\u8a00\u3092<br \/>\n\u300e\u4e45\u91ce\u8a9e\u9332\u300f\u3068\u3057\u3066\u65e5\u3081\u304f\u308a\u30ab\u30ec\u30f3\u30c0\u30fc\u306b\u307e\u3068\u3081\u3001\u5185\u5bb9\u3092\u6bce\u65e5\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u30c1\u30e3\u30f3\u30cd\u30eb\u540d\u306b\u3042\u308b\u901a\u308a\u3001\u300c\u6bce\u65e5\u304c\u6709\u7d66\u4f11\u6687\u300d\u306b\u306a\u308b\u3088\u3046\u306a\u751f\u304d\u65b9\u306e\u30c4\u30dc\u3068\u30b3\u30c4\u3092\u767a\u4fe1\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067<br \/>\n\u305c\u3072\u4e00\u5ea6\u3054\u89a7\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\uff01<\/p>\n<p>\u307e\u305f\u3001\u4ee3\u8868\u306e\u4e45\u91ce\u304c\u57f7\u7b46\u3057\u305f<br \/>\n<a href=\"https:\/\/www.amazon.co.jp\/dp\/4883386783\/\">\u300e\u56fd\u969b\u30d3\u30b8\u30cd\u30b9\u30fb\u6d77\u5916\u8d74\u4efb\u3067\u6210\u529f\u3059\u308b\u305f\u3081\u306e\u8ce2\u8005\u304b\u3089\u306e\u4e09\u3064\u306e\u6559\u3048 \u4eca\u59cb\u307e\u308b\u3001\u3042\u306a\u305f\u306e\u30d2\u30fc\u30ed\u30fc\u300f<\/a><br \/>\n\u306e\u89e3\u8aac\u3092\u3001\u57f7\u7b46\u8005\u81ea\u3089\u304c\u884c\u3063\u3066\u3044\u308b\u300c\u8ce2\u8005\u304b\u3089\u306e3\u3064\u306e\u6559\u3048\u300d\u30b7\u30ea\u30fc\u30ba\u3082\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\uff01<\/p>\n<p><iframe loading=\"lazy\" src=\"https:\/\/www.youtube.com\/embed\/HHjpllgAtBs?list=PL5fVcqTHXhi0FnGBnCkhFJ9YkkbMSONwK\" width=\"480\" height=\"320\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<hr \/>\n<p>\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30fb\u30c8\u30eb\u30b3\u62e0\u70b9<br \/>\n\u5409\u7530\u77ac<\/p>\n<p><img data-attachment-id=\"1151\" data-permalink=\"https:\/\/kuno-cpa.co.jp\/turkey_blog\/ikamet-2\/yoshida\/\" data-orig-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/04\/yoshida.jpg?fit=270%2C270&amp;ssl=1\" data-orig-size=\"270,270\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"yoshida\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/04\/yoshida.jpg?fit=270%2C270&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/04\/yoshida.jpg?fit=270%2C270&amp;ssl=1\" loading=\"lazy\" class=\"alignnone wp-image-1151\" src=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/04\/yoshida.jpg?resize=87%2C87\" alt=\"\" width=\"87\" height=\"87\" srcset=\"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/04\/yoshida.jpg?w=270&amp;ssl=1 270w, https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/04\/yoshida.jpg?resize=150%2C150&amp;ssl=1 150w, https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/04\/yoshida.jpg?resize=120%2C120&amp;ssl=1 120w\" sizes=\"(max-width: 87px) 100vw, 87px\" data-recalc-dims=\"1\" \/><\/p>\n<p>\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u57fa\u306b\u3001\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5f53\u8a72\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f0a\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTokyo Consulting Firm Private Limited, Tokyo Consulting Firm Human Resources Private Limited\uff09\u306f\u3001\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"Merhaba! I am Shun Yoshida from Tokyo Consulting Firm Turkey Office. I hope you all are safe and stay healthy. [&hellip;]","protected":false},"author":1,"featured_media":1252,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true},"categories":[22,18],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/turkey_blog\/wp-content\/uploads\/2019\/07\/\u7a0e\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycfD-se","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/posts\/1750"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/comments?post=1750"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/posts\/1750\/revisions"}],"predecessor-version":[{"id":1754,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/posts\/1750\/revisions\/1754"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/media\/1252"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/media?parent=1750"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/categories?post=1750"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/turkey_blog\/wp-json\/wp\/v2\/tags?post=1750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}