According to the Art. 18 of the Social Security and General Health Insurance Law, benefit for temporary incapacity is given by the Social Security Institution (“SSI”) to the 4/a or 4/b insured employees with the provision of receiving sick leave report from doctors or health committees authorized by the SSI. Also in the 6th clause of the same article states that: “Benefits for temporary incapacity is paid in the name of the Institution, by the workplaces concluded collective labor agreement and employers of public administrations, to the insurant in accordance with the procedure and principles determined by the Institution, and afterwards shall be collected via net off with the Institution”. It is provided with the 2016/21 numbered Circular that not only the workplaces that conclude collective labor agreements and public administrations but also all workplaces that demand, shall benefit from this practice.

On the 30597 numbered Official Gazette dated of 16/11/2018, a new Communique has been announced by the Ministry of Treasury and Finance. The Communique numbered 2018-32/52 is related to the previously announced 2008-32/34 numbered Communique and the revision of Article 8 of the relevant Communique based on the Amendment of the Decree No.32 on Protection of the Value of Turkish Monetary Currency.

From a broad perspective, the application of the regulations based on the Decree and the relevant Communiques have not been impacted, whereas the exemptions have been elaborated further. Below we have outlined the amendments on the Article 8, announced by the Communique on the date of November 16, 2018.

You can access our previous publication on the Communique by clicking here.

According to the Presidential Decree numbered 287 which was published in the Official Gazette dated 31/10/2018 and numbered 30581, a resolution is taken regarding the discounts to be implemented in VAT (KDV), Special Consumption Tax (ÖTV) and deed fees between the dates of 31/10/2018 - 31/12/2018.

The obligatory Sanitation, Property and Inheritance Taxes shall be declared annually and can be paid by the tax responsible in two equal installments in the months of May and November.

SANITATION TAX

Sanitation tax is collected from the workplaces which uses solid waste collection and sewage system services every year as two installments (May and November). Second installment must be paid until end of November. Debt must be paid through directly applying to the relevant municipality or though the relevant municipality’s online system.