According to the general communiqué no: 311 which has been published by the Revenue Administration Directorate on 27.05.2020 explanations regarding taxation of salaries are as follows:

Taxation and Declaration of Salary Income Received from Single or Multiple Employers

Taxed by stoppage;

1. In case of total income amount of taxpayers, who receive salary income from a single employer, exceeds the amount indicated in the fourth income bracket (600.000 TL for 2020) of the tariff written in the 103rd article,
2. In case of total income amount of taxpayers, who receive salary income from more than one employer, exceeds the amount indicated in the fourth income bracket (600.000 TL for 2020), including the income received from primary employer,
3. In case of taxpayers’, who receives income from more than one employer, total income received from the secondary employers exceeds the amount in the second income segment of the income tax tariff (49.000 TL for 2020),

In the General Letter No. 4909683 dated 23/3/2020, SSI has announced the deadlines and instructions with regards to the monthly premium and service declarations of the employers who made their applications for benefiting from the previous premium promotion, support and discounts within the legal period.

However, they need some revisions with regards to the deadlines due to the Covid-19 pandemic.

Based on this, SGK has published a new announcement dated 22.05.2020 and numbered 6237651. The relevant provisions of the SSI are as follows:

-Within the scope of the first paragraph of the Article 17 of the Law No. 5510, to benefit from an incentive or for a retrospective incentive change, related to 2018 / April and beyond;

Within the scope of Provisional 13th Article of Turkish Commercial Code numbered as 6102, added with 17/04/2020 dated and 7244 numbered Law; it has been decided that "until 30/09/2020, capital companies can only decide to distribute 25% of 2019 period net profit, previous years'profits and free capital reserves cannot be included within the decision, and company board cannot receive authorization of advance dividend payment from general assembly".

The communiqué published in the 31130 numbered Official Gazette on 17.5.2020, provides explanations regarding the procedures and principles of executing the provisional 13th article of the Turkish Commercial Code.

Due to the curfew to be imposed within the scope of Covid-19 outbreak precautions, with the 12.05.2020 dated and VUK-130 / 2020-9 numbered circular, Revenue Administration of The Ministry of Treasury and Finance has extended submission and payment of Provisional Tax Returns, which belong to 2020 1st Provisional Tax Period (January-February-March), until the end of 28 May 2020, Thursday, instead of May 18 2020.