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Legislation - CottGroup Holistic Business Services


Special Consumption Tax Bases for Certain Private Cars Have Been Revised

With the Presidential Decree No. 6417, published in the Official Gazette No. 32023 on November 24, 2022, the special consumption tax bases for private cars whose engine cylinder volume does not exceed 1600 (cm³) have been redefined.

With the regulation, the special consumption tax rates of the vehicles whose engine cylinder volume exceeds 1600 (cm³) but does not exceed 2000 (cm³) and which also have an electric motor, whose electric motor power exceeds 50 kW and engine cylinder volume does not exceed 1800 (cm³) are included, and their SCT bases were also redefined.

The regulation will not create any change in the price of cars with a sales price over 594,720.02 TRY, including taxes, for cars under 1600 cc.

Written by Selma Kıy, Posted in Taxation Law


Cash Meal Allowance SSI Premium Exemption

With the Circular dated November 23, 2022 and numbered 2022/20, published by the Social Security Institution, it was decided to exclude 23,65 percent of the daily gross minimum wage from the SSI premium earnings, for all kinds of payments made to the employees or to third parties for the insured.

Between the dates December 1 2022 and December 31, 2022, the amount of meal allowance to be exempted from the SSI premium earnings of the employees will be applied as 215.70 TRY x 23.65% = 51.01 TRY (Daily).

Written by İrem Güner, Posted in Social Security Law and Legislation


Administrative Fine Amounts in KVKK for 2023

Pursuant to duplicated Article 298 of Tax Procedure Law, the revaluation rate has been published in the Official Gazette numbered 32023 (In Turkish) and dated 24.11.2022. Revaluation rate announced in the rate of 122.93% (one hundred twenty two comma ninety three) for 2023.

Written by Seda Sallı, Posted in Personal Data Protection Law


Responsibility of the Employer in Dangerous and Very Dangerous Jobs

In the concrete case, which is subject of the decision of the 12th Criminal Department of the Court of Appeal with Basic 2020/1413, Dated November 17, 2021 and Decision numbered 2021/8051,it has been determined that the employee who lost his life due to a work accident worked as an electrician in the electrical work included in the dangerous work class, but he did not have a diploma or vocational education document related to electrical work. Since this situation is prohibited in the Occupational Health and Safety Law and the employer does not fulfill its obligations listed in Occupational Health and Safety Law, the Court of Appeal decided that the crime of killing by gross negligence was committed against employee.


In the Occupational Health and Safety Law (in Turkish) ("Law"), some jobs are separated from others and classified as dangerous and very dangerous jobs. The main reason for this distinction is to keep the employer's supervision and control obligation at the highest level and the minimize both the degree of damage and the number of work accidents that may occur with it.

Written by Ece Nur Karakaş, Posted in Occupational Health and Safety Law

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