The procedure and principles to be followed in the transactions regarding work permit and work permit exemptions to be given to foreign nationals, are regulated with 6735 numbered International Labor Force Law (the “Law”) and the Governing Regulation on the Law Regarding Work Permits of Foreign Nationals (the “Regulation”). According to these legislations, missing day reasons of the foreign nationals working at a workplace are not accepted excluding working while maternity and breast-feeding leave; and 30 days of declaration is sought in a month. Social Security Institution (“SSI”) has made a revision with its 18.03.2019 dated regulation on the missing day documents; and made some regulations regarding the demand of monthly premium and service document along with withholding and premium service declaration.

The 1013 numbered Presidential Decree published on 01.05.2019 dated and 30761 numbered Official Gazette, has made some alterations on the tax base, amount and ratio of VAT and Special Consumption Tax (“SCT”). The subject headings of these changes are as follows:

• VAT implementation on construction contract works to be made for Darülaceze Directorate;
• VAT implementation in curtain mechanisms;
• Minimum lump sum tax implementation for some tobacco products;
• SCT ratio differentiation on cell phones;
• Tax base change in the determination of SCT amount to be cancelled regarding the scrapping vehicles.

In the 28 April 2019 dated and 30758 numbered Official Gazette, certain amendment texts directly related with the law on protection of personal data legislation, have been published. These amendments have been done in legislations of purge/destruction/anonymization of personal data, VERBIS and the obligation to inform, are respectively as follows:

• Regulation on Purging, Destruction and Anonymization of Personal Data
• Regulation on the Data Controllers’ Registry System
• Communiqué on Procedures and Principles to Be Followed in Fulfilling Obligation to Inform

As per to the 115 numbered Tax Procedure Law and 29.03.2019 dated Circulars announced by the Revenue Administration certain amendments have been made in the tax declarations and the payment terms of the relevant declarations.