Being taxed and accounted spreaded on years buildings and repairing (Application in Turkey)

In the first article of Income Tax Law income is stated that calendar year is based on determining the income which is subject to tax, being said that it is net amount that a real person achieves the profit and revenue during a calendar year. Beside this rule, it is different in the view of some fields. This difference has been obviously appeared on the business of spread on years buildings and repairing. The income in the building and repairing business has been taxed based on concerned rules about commercial income of Income Tax Law. However, because of the fact that delivery date of spread on years buildings and repairing works takes than a year and it is difficult to correctly determine the income and outgo during a calendar year, a different taxing method than yearly income basic principle has been applied on these businesses.Private taxing method applied because of the difficulty of being properly determined the income and outgo of spread on years buildings and repairing in a calendar year has exterminated this difficulty of determination of income. But it causes different discussions and other uncertainties.On our study it has been tried to explain that the arrangements ensured in the 42-44. articles of Income Tax Law have been accounted in the view of Uniform Accounting System, what the discussions it creates in application and what the solutions might be for these.