With the Communiqué published in the 31034 numbered Official Gazette on 09/02/2020; the application of Withholding and Premium Service Declaration in the entire Türkiye has been postponed to 01.03.2020.

In addition, new pilot cities have been added and the application dates have been determined as below:

• For the tax residents in Kırşehir, the application was started to be executed on 01/06/2017
• For the tax residents in Amasya, Bartın and Çankırı; the application was started to be executed on 01/01/2018
• For the tax residents in Bursa, Eskişehir and Konya; the application was started to be executed on 01/01/2020 (Except the banks within the scope of Income Tax communique with No: 281)
• The application for entire Türkiye will be effective as of 01/03/2020 with the declaration period of March/2020.

Per the circular no: 2020/01 dated as 27.01.2020;

The five points discount on Social Security premiums would not be applicable for the corporations within the scope of Social Security Law no: 506, temporary Article 20 (e.g. banks, insurance and reassurance companies, etc).

These corporations can benefit from the incentives which are within the scope of Law no: 4447, Article 10 and Law no: 4857, Article 30.

The points on that regulation will be applicable as of 01.02.2019

Please find that published announcement dated 27.01.2020 on the link below for detailed info (Published in Turkish)

Click to view the circular.

Within the scope of 122 numbered circular dated 13.01.2020, as per the authorizations granted by 257th article of Tax Procedural Law numbered 213, and by the 100th article of the Law on Social Insurances and General Health Insurance dated 31.05.2006 and numbered 5510; during the preparation and submission of the Withholding and Premium Service Declaration of the taxpayers / employers, who can submit declarations by themselves in electronic environment, in accordance with the Law numbered 5510 it has been decided to provide user code and password separately from the existing e-declaration password in order for them to submit tax deductions made over wage payments only along with the tax base, the sum of the insurance premiums and earnings of the insured, occupational names, codes and the number of premium payment days with 1003B coded Withholding and Premium Service Declaration.

Pursuant to the following provision of the Article 15 of the Law "The Board shall carry out the necessary examination on the matters falling within its task upon complaint or ex officio where it has learnt about the alleged infringement.", complaints reported to the Authority are reviewed by the Board.

Complaints were used to be reported to the Authority via paper mail; as per the announcement of the Board dated 09.01.2020, the complaints can now be reported electronically via online module.

The data subject will be able to report complaint in person via complaint module by logging into the e-government system and the complaints to be reported through the attorney will continue as it is.