CHP Ankara Deputy Umut Akdoğan submitted a bill to include all kinds of donations and aid to relevant organizations for the construction of animal care homes or facilities to keep stray animals alive within the scope of income and corporate tax deduction. Akdoğan said, “We approach the issue with the focus of keeping alive, not killing. Just as we aim to keep people alive, our main focus is to keep animals, trees, flowers and plants alive.”
Purpose and Justification of the Bill
Akdoğan’s bill to amend the Income Tax Law No. 193 and the Corporate Tax Law No. 5520 includes the legal regulation to provide resources for animal care homes. It is proposed that expenses for the construction and operation of animal care homes, as well as donations and aid, be subject to tax deduction.
The justifications for the article presented by Akdoğan in the proposal are as follows:
| Article 1 | Article 2 |
|---|---|
| Expenditures to be made due to the construction of animal care homes or all kinds of donations and aids to be made to relevant organizations for the construction of these facilities and all kinds of cash and in-kind donations and aids made to enable the existing facilities to Continue their activities are included among the deductions that can be made from the income to be declared in the income tax return in determining the income tax base. It is arranged to receive. | Expenditures to be made due to the construction of animal care homes or all kinds of donations and aids to be made to relevant organizations for the construction of these facilities and all kinds of cash and in-kind donations and aids made to enable the existing facilities to Continue their activities are included in the corporate income in determining the corporate tax base, provided that they are shown separately on the corporate tax return. It is arranged to be among the discounts to be made. |
