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29December2022

Regulation on Electronic Commerce Intermediary Service Provider and Electronic Commerce Service Provider

Regulation on Electronic Commerce Intermediary Service Provider and Electronic Commerce Service Providers ("Regulation")for the audits of electronic commerce intermediary service providers and electronic commerce service providers and commercial relations between them has been published in the Official Gazette numbered 32058 and dated December 29, 2022.

The issues regulated by the Regulation are as follows:

1- Obligation to Provide Information

The Regulation defines "electronic commerce service provider" ("ETHS") and "electronic commerce intermediary service provider" ("ETAHS").

Accordingly, ETHS and ETAHS are obliged to have the information specified in the Regulation under the title of communication in their own electronic commerce environment.

2- Order Obligations

ETHS and ETAHS in electronic environment, the obligation is imposed to provide technical tools such as the sale of second hand article in a separate category, the submission of issues related to price and delivery and tax costs before entering payment information, and the provision of technical tools such as ‘return' with summary order form before the order is approved.

Written by Mustafa Atahan Öztürk, Posted in Turkish Commercial Code

29December2022

First Announcement Regarding Retirement Age Victims

The President made the first statements regarding the retirement age victims at the press conference on December 28, 2022.

The related announcement can be summarized as below:

  • The individuals whose first social security registration date is before September 8, 1999 and who have completed the number of premium payment days will benefit from this regulation.
  • There will be no age limit.
  • All institutions (SSK, Bağ-Kur and Retirement Fund) will be included in this regulation.
  • Social security premium incentives will be announced for the individuals who will continue to work by paying social security support premiums after retirement.
  • A credit package supported by the Credit Guarantee Fund will be put into use for employers to support them for the severance payments which will be made to the employees who leave due to retirement.

Written by Erdoğdu Onur Erol, Posted in Social Security Law and Legislation

29December2022

VAT Exemption Extended Until December 31, 2024 for New Machinery and Equipment Deliveries

In accordance with the Industrial Registry Law No. 6948 (In Turkish) of April 17, 1957, which is included in the Article 8 of the Law No. 7201 (In Turkish) published in the Official Gazette No. 30988 dated 24.12.2019 and the provisional article 39 of the Law No. 3065 (In Turkish); the period of VAT exemption applied in the deliveries of new machinery and equipment was extended until December 31, 2022.

With the Presidential Decree published in the Official Gazette No. 32050 dated 21.12.2022, relevant period is extended until December 31, 2024.

Written by Selma Kıy, Posted in Taxation Law

26December2022

Accommodation Tax Starts on January 1, 2023

Regulation was postponed to January 1, 2023 according to the provision of subparagraph (b) of the first paragraph of Article 52 of the Law No. 7194, which was amended by Article 61 of the Law No. 7338 on the Amendment of Tax Procedures and Certain Laws, dated October 14, 2021.

Procedures and principles are determined in the "Accommodation Tax Application General Communiqué" which was published in the Official Gazette No. 32043, dated December 14, 2022.

  • Overnight services provided by the facilities including hotels, motels, holiday villages, pensions, apart-hotels, guesthouses, camping, chalets, highland houses are subject to accommodation tax.
  • All other services offered within the accommodation facility by being sold together are also subject to accommodation tax.
  • Circumcision, wedding, cocktail, meeting, congress, symposium and similar organization services provided in accommodation facilities are not within the scope of the tax.
  • Services offered to students in dormitories, hostels and camps, as well as the services provided to the diplomatic representations, consulates of foreign states in Turkey and their members with diplomatic rights, and to international organizations and their members that are tax exempt in accordance with international agreements are exempt from tax, if the services are offered reciprocally.
  • Accommodation tax liability is established prior to the initiation of business, after the accommodation facility is fully or partially ready for operation.

Written by Selma Kıy, Posted in Taxation Law

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