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05October2026

Notification Procedure for Responses to Data Subject Requests: KVKK Public Announcement

On October 1, 2026, the Personal Data Protection Authority ("Authority") published the "Public Announcement on the Notification Procedure for Responses to Be Given to Data Subject Requests." The announcement addresses an issue frequently encountered in practice and clarifies the procedure by which the response given to a data subject request must be notified.

The starting point of the announcement is the finding, established in the examinations conducted within the scope of the complaints submitted to the Authority, that certain data controllers respond to requests solely by oral methods. The Authority has clearly stated that such a practice is not accepted as a response complying with the legislation.

Author Ezgi Anasız, Category Personal Data Protection Law

01October2026

Application of the 12.5% Corporate Income Tax Rate on Manufacturing Income of Companies Holding an Industrial Registry Certificate as of 2027

Law No. 7582, published in the Official Gazette dated June 4, 2026 and numbered 33270, introduced a significant amendment to Article 32 of Corporate Income Tax Law No. 5520.

Pursuant to this amendment, for the 2027 fiscal year and subsequent taxation periods, a 12.5% corporate income tax rate will apply to income derived exclusively from manufacturing activities by companies that hold an Industrial Registry Certificate and are actively engaged in manufacturing activities.

Author Selma Kıy, Category Taxation Law

01October2026

Issuance of the No Outstanding Social Security Debt Certificate for Restructured and Deferred SSI Debts

With the announcement published by the Social Security Institution, General Directorate of Insurance Premiums, on September 28, 2026, an update has been made to the e-No Debt System and the EKAP debt inquiry web service used by the Public Procurement Authority.

Under the update, provided that the debt inquiry date and the date on which the inquiry is based are the same day, certain employers with overdue debts to SSI may also be issued an e-No Debt Certificate, subject to specific conditions.

Author Selma Kıy, Category Social Security Law and Legislation

29September2026

Termination Two Days Before the Six-Month Seniority Requirement: A Constitutional Court Decision

The decision of the Second Section of the Constitutional Court in the application, dated April 8, 2026 and numbered 2022/90210, was published in the Official Gazette dated September 29, 2026 and numbered 33385. The decision concerns a reinstatement case relating to a termination carried out two days before the six-month seniority requirement sought for the application of the job security provisions was met.

Author Ezgi Anasız, Category Labor Law

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