Under Article 81, paragraph (ı) of the Social Insurance and General Health Insurance Law No. 5510, the procedures and principles for benefitting from the 5-point discount on the employer's share of disability, old age, and survivors' insurance premium rates were explained in Circular No. 2008/93. The section titled “9- Workplaces with Subcontractors and Transactions Related to Subcontractors” provided that: "Therefore, in order for the Treasury to cover the 5-point portion of the employer’s share of the disability, old-age, and survivors' insurance premiums, there must not be any outstanding debts for insurance premiums, unemployment insurance premiums, administrative fines, and their related delay penalties and interests for each workplace. Consequently, for the principal employer to send the monthly premium and service document to the Institution by selecting the Law No. 5510 type to benefit from this discount, there should be no outstanding insurance premium, unemployment insurance premium, administrative fine debt, or their related delay penalties and interests, both from the principal employer and the subcontractors who have taken work from the principal employer."

With the amendment made in the Tax Procedure Law General Communiqué (Serial No: 568) published in the Official Gazette dated September 25, 2024 and numbered 32673 and the Tax Procedure Law General Communiqué No: 456; it has been made compulsory for real person and legal entity buyers to obtain an electronic notification address for the first acquisition of the goods included in the list (II) attached to the Special Consumption Tax Law No: 4760, which are subject to registration.

With the Tax Procedure Law General Communiqué No: 565 published in the Official Gazette dated September 25, 2024 and numbered 32673, the practice of submitting Form BA and Form BS notifications starting from the notifications for the September 2024 period has been terminated.

For the periods prior to the September 2024 period, the enforcement of of the General Communiqué on Tax Procedure Law (Serial No: 362), General Communiqué on Tax Procedure Law (Serial No: 381) and General Communiqué on Tax Procedure Law (Serial No: 396) will continue.

As is known, the "General Communiqué on the Implementation of the National Vehicle Recognition System (Serial No:1)" published in the Official Gazette dated October 5, 2023 and numbered 32330 mandated the installation of a Vehicle Recognition Unit (VRU) for vehicles acquired through leasing or included in the business and used for work purposes by December 12, 2024. This time, with the "Communiqué Amending the General Communiqué on the Implementation of the National Vehicle Recognition System (Serial No:1)" (Serial No:2), published in the Official Gazette dated September 21, 2024 and numbered 32669, the obligation to install a Vehicle Recognition Unit for vehicles refueling under the NVRS and the following principles regarding the implementation have been added.