Legislation Categories
Legislative Updates
Here you can access most recent articles on legislative updates regarding Personal Data Protection Law, Social Security Law, Taxation Law, Occupational Health and Safety Law, Code of Obligations, Labor Law, Turkish Commercial Code, Law on Protection of the Value of Turkish Currency, Foreign Exchange Legislation, and Immigration Law in Türkiye.
Bilateral Treaties
You can access the dates of the most recent international bilateral social security and double taxation treaties made between Türkiye and other countries and relevant documents here.
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In accordance with the letter of the Ministry of Treasury and Finance, General Directorate of Public Financial Management and Transformation dated 6/01/2021 and numbered 27998389-010.06.02-11638, the expense limits exempt from income tax for the period of 1 January 2021 - 30 June 2021 has been announced.
The tax-exempt amounts of domestic travel allowances for the period of 01 January 2021 and 30 June 2021 are as below.
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Category Taxation Law
As known, per the Article 32 of the Income Tax Law, the marital status and family status of the employees are taken as basis in determining the Minimum Subsistence Allowance amount.
Changes in marital status and family status must be notified to the employers within 1 month at the latest.
These changes are notified to the employer with the Minimum Subsistence Allowance Form.
With regards to this, any incorrect calculation can be prevented if the employers remind the employees about the updates on marital or family statuses via MSA forms.
With the Law No. 7263 published in the Official Gazette No. 31384 on February 3rd, 2021; new regulations regarding Technology Development Zones and R&D activities have been announced.
The new regulations can be summarized as below:
Regulations regarding Technology Development Zones Law (No. 4691);
Category Social Security Law and Legislation, Labor Law
The publication below may be out of date due to postponements and recent announcements. Please contact your client representative to have further information and for your queries about the recent announcements regarding your legal obligations.
All kinds of announcements and advertisements done within municipal borders and adjacent areas are subject to Announcement and Advertisement Tax. Natural or legal persons, who make the advertisement on their or other’s behalf, are considered as taxpayers of the relevant tax. Advertisement companies, who conduct announcement and advertisement works on behalf of others, are liable to pay the taxes of announcements and advertisements on taxpayers’ behalf. Announcement and Advertisement Tax payments can be made through registered municipalities’ e-municipality system and related banks.