Social Security Institution has published the Communiqué numbered 2021/26 and dated 19.07.2021 regarding the premium debt inspection for the 5-point premium discount. Per the Communiqué, the below statements would be applicable for the 5-point premium discount:

The authorities will check the outstanding social security premium debts, administrative fines, outstanding unemployment premium debts, outstanding late payment interests, late filing interests for all workplaces of an employer as of September 2021 to apply the 5-points discount on social security premiums.

Accordingly, if there are many workplaces of an employer in different regions in Türkiye, there should be no outstanding social security debts, administrative fines, late payment interests, unemployment premiums for all workplaces.

If there is any outstanding social security premium debt, late payment interest, administrative fine, unemployment premium for a workplace, the 5-point premium discount would not be applicable for all workplaces all over Türkiye.

For the employers who have not an outstanding social security premium debt, administrative fine, late payment interest, or late filing interest, they would need to submit their Income Tax and Social Security Premium Declarations within the submission period until the related deadline by selecting Law No. 5510 on the declaration file to apply the 5-point premium discount.

Motor Vehicles Tax;

2^nd installment payment of the Motor Vehicles Tax for 2021 shall be made between July 1 and July 31.

If you have registered vehicles to your name or company, 2^nd installment payment of Motor Vehicles Tax is necessary to be done. Taxpayers can view and pay their taxes without logging into the Interactive Tax Office by submitting only the license plate and Turkish ID number.

The Motor Vehicles Tax can be paid;

• Over the directorate's website www.gib.gov.tr (Interactive Tax Office and GİB Mobile application) (https://ivd.gib.gov.tr/) between 02.00 a.m. and 11.45 p.m.;
• Via credit cards of the contracted banks
• Via bank cards or bank accounts of the contracted banks,
• Via credit cards, bank cards, and other payment methods of abroad banks,
• From the contracted banks':
• Branches,
• Alternative payment channels (Online Banking, Telephone Banking, Mobile Banking, etc.)
• From PTT Offices
• From Tax Offices

According to the Circular numbered 27998389-010.06.02-421208 published by the Ministry of Treasury and Finance with the subject "Financial and Social Rights", the coefficients used to calculate the wage of public officers have been revised effective as of July 1, 2021.

Income Tax Exempted Child Support

The following values have been calculated by considering these coefficients and shall be applied for the period between the dates of 01.07.2021 - 31.12.2021 monthly child support to be exempted from income tax is;

Turkish Revenue Administration has published a Circular numbered 136 and dated 08.07.2021.

Per the Circular;

The submission deadline of VAT, Stamp Tax and Income Tax & Social Security Premium declarations has been postponed to Friday July 30, 2021, COB.

"Form Ba" and "Form Bs" documents for 2021 June period can be submitted until Friday Aug 6, 2021, COB.

The electronic bookings signatures can be completed until Friday Aug 6, 2021, COB.