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.

a. Minimum Wage

In the press release dated December 22, 2022, the Ministry of Labor, along with the Minimum Wage Determination Committee has announced the minimum wage to be effective for the year of 2023, as shown in the table below.

The Bilateral Social Security Administrative Agreement between Türkiye and Iran has been approved by the decision published on the Official Gazette dated December 15, 2022 and numbered 32044.

The scope of the Administrative Agreement is as below:

• Sickness and maternity allowances.
• Old age, disability and death pensions.
• Funeral allowance.
• Occupational diseases.

With the application number 2018/6161 and dated June 28, 2022 Constitutional Court Decision has been published in the Official Gazette No. 32049 on December 20, 2022, it has been concluded that the right to effective remedy, which is a positive obligation that must be carried out and assumed by the public authorities, has been violated.

The applicant had applied to the relevant telecommunication company for internet data, log records, IMEI information, hot spot date information and IP numbers received jointly with other subscribers belonging to his telephone line and containing a certain date range to be given to himself, and the request was not accepted by the relevant company. In the suit filed thereon, the local court decided to dismiss the case from the procedure, no positive results have been obtained from the legal remedy applied.