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The Law Regarding the Leasing of Residences for Tourism Purposes and Amendments to Some Laws was published in the Official Gazette numbered 32357 on November 2, 2023.
The purpose of this Law is to establish the procedures and principles for the leasing of residences for tourism purposes to both natural and legal persons.
The Law covers provisions related to general principles for leasing residences for tourism purposes, the issuance of permits, administrative sanctions, and the legislation that applies to residences leased for tourism purposes.
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Author CottGroup Hukuk ve Mevzuat Ekibi Selma Kıy, Category Taxation Law
Article 17 of Law No. 5510 grants employers the opportunity to benefit from retroactive incentives or make changes to existing incentives. In this context, it has been determined that the differential premium amounts, resulting from the utilization of retroactive incentives or incentive modifications for the month of March 2018 or earlier, must be settled with legal interest in accordance with the third paragraph of the mentioned article.
SGK has provided specific details on this matter in its General Letter numbered 82296733, dated 13.10.2023:
Author Erdoğdu Onur Erol, Category Social Security Law and Legislation, Bilateral Treaties
With the General Communiqué on National Vehicle Identification System Application (Row No: 1) has been published in the Official Gazette No. 32330 on October 5, 2023.
With the General Communiqué on National Vehicle Identification System Application;
Author Selma Kıy, Category Taxation Law
According to the general letter dated September 22, 2023, numbered E-83604451-207.02-80971419, published by the Social Security Institution (In Turkish), there has been uncertainty regarding whether individuals who were registered to Social Security Institution before September 8, 1999 and meet the criteria of insurance period, the number of premium payment days, and age conditions can benefit from the 5-point social security premium incentive. It is also mentioned that the Ministry of Treasury and Finance, which funds this incentive, has been consulted to clarify this matter.
Author CottGroup Hukuk ve Mevzuat Ekibi, Category Social Security Law and Legislation