Health service which provides operation tax aspects

To fulfill their health care; pre-existing health institutions and organizations, while being operated only by establishing the State, at this point no longer be operated in an independently established by the private sector in health care institutions and organizations. Thus, both operated by public and private sector health institutions and organizations; During the execution of these operations, according to the obligations as required by the duties of the tax liability as they are forced to act knowing that what we should also take action accordingly. Indeed, failure to timely execution of tax obligations, both public order and public interest would suffer both referred to health care institutions and organizations and their legal representatives, board members and partners of the tax legislation and some administrative against other legal regulations, faced with financial and criminal liability may arise as a result of having. In this study, the size of the business of providing health care tax are discussed. In this context, health care institutions offering and belonging to public institutions and private sector operation who may be grouped under two main headings, namely, the tax liability of health care institutions and organizations belonging to the public or private sector, liabilities, tax liability, tax legislation with regard to exemptions and exclusions differences of supply on the opposite situation was observed. Therefore, tez'i our subject was limited in terms of the tax evaluation handled transactions relating to private health institutions and organizations, however, are outlined in the official health institutions. In this context, private health institutions reveals that the laws relevant to what their tax obligations, regulations, notifications, guidelines and circulars were studied. Of all examined samples of them rely on judicial decisions and next to be considered together. In this context, secondary data analysis with the private sector-run health institutions and organizations is what the tax procedures governing their structure, application in terms of the conclusions drawn from the judgment obtained by the observations obtained to result from the mistakes made and put forward solutions to these problems. Key Words : Health Institutions and Organizations, Tax Transactions