THE WORDS YOU WILL MEET

A little less unfamiliar.

Plain-English orientation to the Turkish terms used in the handbook. These short definitions do not replace the legal rules.

Article 20/D (mükerrer): The repeated article of Income Tax Law No. 193 providing the conditional 20-year foreign-income exemption.
İstisna Belgesi: The exemption certificate issued by the competent tax office after the required checks.
İkamet / residence permit: Permission for a foreign national to stay for a specified purpose and period; different from tax residence.
İkametgâh / domicile: A legal residence concept relevant to the Turkish tax-residence rules and the exemption lookback.
Mavi Kart: A document for people entitled to Article 28 rights following permitted loss of Turkish citizenship by birth, and eligible descendants. Not the EU Blue Card.
T.C. kimlik numarası: Turkish identity number.
Yabancı kimlik numarası (YKN): Foreigner identity number; distinct from a potential tax number.
Vergi kimlik numarası (VKN): Tax identification number. Having one does not prove tax residence or exemption eligibility.
Vergi dairesi: Tax office.
GİB: Gelir İdaresi Başkanlığı: the Turkish Revenue Administration.
NVİ / nüfus müdürlüğü: Population and citizenship administration / local population office.
Göç İdaresi: Migration Management, responsible for foreigner residence processes.
SMMM: Serbest Muhasebeci Mali Müşavir: a licensed accounting and tax professional.
YMM: Yeminli Mali Müşavir: a sworn-in certified public accountant with particular certification functions.
Avukat: Lawyer registered with a bar.
Şahıs işletmesi: An individual business; the activity’s precise tax classification still needs review.
Serbest meslek: Independent professional/self-employment activity in the tax classification.
Limited şirket / Ltd. Şti.: A limited liability company, a separate legal entity and taxpayer.
Anonim şirket / A.Ş.: A joint-stock company.
MERSİS: The central registration system used for trade-registry processes.
Vergi levhası: Tax plate / taxpayer registration document.
KDV: Value-added tax (VAT).
Stopaj / tevkifat: Tax withheld at source by the payer or another responsible party.
SGK: The Social Security Institution.
4/b / Bağ-Kur: A social-insurance category relevant to certain self-employed people and company owners; status must be checked individually.
e-Fatura / e-Arşiv: Electronic invoice systems with different scope and entry conditions.
e-SMM: Electronic self-employment receipt.
Defter-Beyan: An electronic record and declaration system used by qualifying taxpayer categories.
CRS / FATCA: Financial-account reporting frameworks. Income exemption does not automatically remove these duties.
Permanent establishment: A business tax-presence concept requiring a fact-specific domestic-law and treaty analysis.
Apostille: A form of international authentication for qualifying public documents; it does not replace translation or every receiving authority’s requirement.

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