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.

6698 numbered Personal Data Protection Law Article 16 makes the natural person and legal entities who process personal data, obligatory to register Data Responsible Registry Information System (namely “VERBIS” in Turkish) obligatory. As is known, one shall register into the VERBIS through the web-site of the Personal Data Protection Institution by logging-in. It is stated with the 10.04.2019 dated announcement of the Institution that it is possible to login to the VERBIS system via e-government online portal.