The “Communique (serial no. 307) on Amending the General Income Tax Communique (serial no. 301)” (hereinafter referred to as the “Communique”) has been published on the Official Gazette on the date of 15.03.2019 by the Ministry of Treasury and Finance (Revenue Administration). A regulation is made with the Communique regarding the raise of the deduction limit to be considered in the deduction provisions in the annual income and corporate tax declarations as of 01.01.2019.

As is known, there have been some amendments on the General Implementation Communique on Value Added Taxes published on the 26.4.2014 dated and 28983 numbered Official Gazette with the “COMMUNIQUE ON THE AMENDMENT OF THE GENERAL IMPLEMENTATION COMMUNIQUE ON VAT” published on 15.02.2019 dated and 30687 numbered Official Gazette.

Below you may find our detailed explanations on the issue of bad debts brought with this amendment:

As is known, janitors’ workplaces were included in easy employer-ship with the regulation made by Art.68 of 7103 numbered Law on additional Art.9 of Social Securities and General Health Insurance Law (the “Law”). The procedure and principles to be applied for the janitors’ workplaces with the 2019/6 numbered Circular published on 05.03.2019 by Social Security Institution (“SSI”).

The protection of the personal data has become more of an issue day by day with the development of internet technologies and personal data stored digitally. In this manner, the Institution of Personal Data Protection (the “Institution”) is developing the national legislation and publishing additional sources for the practice to sustain both domestic information security needs and integration with the European Union.