On March 6, 2025, the Presidential Circular No. 2025/3 was published in the Official Gazette No. 32833, introducing regulations aimed at preventing psychological harassment (mobbing) in workplaces.

Psychological harassment is defined as the deliberate and systematic humiliation, belittlement, exclusion, damage to dignity and reputation, mistreatment, and intimidation of employees over a certain period.

With the "Regulation on Amendments to the Regulation on the Procedures and Principles of Occupational Health and Safety Training for Employees" published in the Official Gazette No. 32832 on March 5, 2025, significant changes have been made to allow occupational health and safety training to be conducted via distance learning.

Within this scope;

The conditions related to the taxpayers who are eligible to submit their Withholding and Premium Service Declarations electronically are regulated in the Tax Procedure Law General Communiqué numbered 340 and Tax Procedure Law Circular numbered 15.

Based on these conditions, in summary, taxpayers will be able to obtain the password required for the transactions related to the Withholding and Premium Service Declaration from the relevant Tax Offices if they meet the following conditions:

"The Communiqué on Keeping Commercial Books Not Related to the Accounting of the Enterprise in Electronic Environment" covering the regulations regarding the creation, maintenance, storage, and submission of commercial books in electronic environment was published in the Official Gazette dated February 14, 2025 and numbered 32813.

With the introduced regulation, it has been made mandatory to keep the share ledger, board of directors' resolution book, managers' resolution book, and general assembly meeting and negotiation book in electronic environment.