With the Circular dated December 14, 2022 and numbered 2022/26 published by the Social Security Institution, the procedures and principles regarding the social security premium exemption for the electricity, natural gas and similar heating allowances have been announced.

According to the relevant Circular, to be able to benefit from this exemption, these allowances;

• Should be done for electricity, natural gas, and other heating
• Should be made from December 9, 2022 to June 30, 2023 (including this date),
• Should be made in addition to the current social security premium base,
• Should not exceed 1,000 TRY per month.

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.

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.

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.