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.

With the Presidential Decision dated 02.01.2020 and numbered 1994, as of 02.01.2020, it was decided to make changes in the VAT rates of certain products.

Within the scope of the regulations, amendments are as below;

Revenue Administration announced the list of authorized bank names that can be used for tax payments as of 2020. The list also includes the tax payment method applicable for the related banks on the list.

Per that announcement; The debit and credit cards of Turkish and Foreign Banks can be used for the tax payments that are collected by the tax offices.

You can find the list on the below link of Revenue Administration (in Turkish)

Per the letter announced on 18.03.2019; The issues regulated by SSI regarding missing day documents of foreign nationals, as follows:

Art. 102(13) of the Social Security Transactions Regulation drafts missing days documents, including:

• Report that shows sick leave taken from authorized health institutions or company doctors,
• Documents regarding custody and detention,
• Strike, lockout, events that affects life in general, letter sample that is from official authorities regarding the termination of activity or sustaining activity in workplace,