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Legislation - CottGroup Holistic Business Services

20April2022

New Amendments with the Omnibus Tax Law

A new Omnibus Law has been published with the Official Gazette numbered 31810 and dated 15.04.2022.

With that new Law, some amendments have been made on Income Tax Law, Corporate Tax Law and VAT.

You can review the details about these amendments on below:

Author Selma Kıy, Category Taxation Law

19April2022

Amendments on the Turkish Currency Value Protection Communique

Amendments have been made on the Turkish Currency Value Protection Communique with a Communique no: 2022-32/66 published on the Official Gazette numbered 31814 and dated 19.04.2022.

Per that amendment, the movable asset sale contracts (except vehicle sales contracts) between the resident individuals in Türkiye can be done in foreign currency or indexed to foreign currency. However, it is obligatory to fulfill and accept the contractual payment obligations in Turkish currency.

You can reach the relevant Official Gazette via that link. (In Turkish).

Author Erdoğdu Onur Erol, Category Taxation Law

07April2022

Overseas SSI Inspection Announcement

The Social Security Institution published a General Letter with regards to the inspections on the retirement procedures due to foreign service debt per the Law No. 3201 (In Turkish.)

Per that regulation, the retirement / pension payments made due to the foreign service debt system, would be cancelled if the individuals start to work in foreign countries or receives a social allowance due from their residence.

The individuals who retired due to the the foreign service debt system per the Law No: 3210, would need to declare their statuses regarding their work statuses or social benefit statuses within 3 months if they stay more than 6 months in the foreing countries.

Author Erdoğdu Onur Erol, Category Social Security Law and Legislation

04April2022

Activity Code (NACE) Updates

With the Communique regarding the occupational health and safety risk classes published in Official Gazette dated 18.03.2022 and numbered 31782, some amendments to activity codes (NACE codes) have been made for the companies as detailed below:

1. The name of activity code 10.89.01 has been amended and psychological consultants has been added to the scope.

2. The below activity codes (NACE codes) have been added to the Occupational Health and Safety Communique:

Author Selma Kıy, Category Social Security Law and Legislation

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