Conditions for the processing of personal data are regulated various fields in Turkish Law. First of these, article 20 of the Constitution of the Republic of Türkiye, titled "Privacy of Private Life" states that "Personal data can only be processed in cases stipulated by the law or with the explicit consent of the person." statement is included.

In addition to the Constitution, in article 5 of the Turkish Personal Data Protection Law ("KVKK") No. 6698, titled "Conditions for Processing ofSpecial categories of personal data" and in article 6 titled "Conditions for the Processing of Sensitive Data". However, while auditing the compliance of the data processing activity with the law, article 4 of the KVKK titled "General Principles" should also be taken into account.

General Communiqué of Tax Procedure Law No. 546 has been published in the Official Gazette No. 32077 on January 18, 2023.

Within the scope of the relevant Communiqué, it was decided that the notifications regarding the transactions registered in the Trade Registry and that are required to be notified to the Tax Office, will be notified electronically by the Ministry of Trade to the Ministry of Treasury and Finance, and to be considered as a notification made by the taxpayers.

In accordance with the letter of the Ministry of Treasury and Finance, General Directorate of Public Financial Management and Transformation dated January 13, 2023 and numbered 27998389-010.06.02-1843395, the expense limits exempt from income tax for the period of 1 January, 2023 – 30 June, 2023 has been announced.

The Tax-Exempt Amounts of Domestic Travel Expenses

The tax-exempt amounts of domestic travel allowances for the period of January 1, 2023 and June 30, 2023 are as below.

According to the Circular dated January 13, 2023 and numbered 27998389-010.06.02-1843378 published by the Ministry of Treasury and Finance with the subject 'Financial and Social Rights', the coefficients used to calculate the wage of a public officers have been revised effective January 1, 2023.

Income Tax Exempted Child Support

The following values have been calculated taking these coefficients into account, and shall be applied for the period between the dates of January 1, 2023 and June 30, 2023 monthly child support to be exempted from income tax is: