Notice · TÜRMOB
School and place-of-worship gifts: how profit and VAT deductions are posted
A deduction is not journalled without the gift type, the document and the communiqué test. Each receipt is its own line on the file.
27 August 2026·CPA Mert Akalın
Profit deduction and VAT deduction on school or place-of-worship gifts are separate tests. Without the document, the donee’s status and the communiqué limit, no line is opened.
Hospitality and construction files mix sponsorship with gifts. If the contract is not a gift, it posts as advertising or as a disallowed expense. This English note keeps that split.
Citation: Cited: TURMOB note on deducting school and place-of-worship gifts from profits and VAT.
SMMM Mert Akalın