There have been certain changes in Value Added Tax General Application Communiqué with The Communiqué on Amending Value Added Tax General Application Communiqué (Serial No. 30).

Article 1 of the Communiqué regarding the Withholding Practice in the Services Provided During the Operating Period Regarding the Health Facilities Built with the Public Private Cooperation Model will enter into force on 01.03.2020; while other regulations became effective as of publication date.

Within the scope of regulation, amendments are as below;

With the Law on Amending Digital Service Tax No. 7193, Certain Laws and Statutory Decree No. 375 published on the Official Gazette No. 30971 and dated 07.12.2019; Real Estate Tax Law No. 1319 was regulated, and Valuable Housing Tax has been issued.

With the Bill of Law regarding Geographic Information Systems and Amending Certain Laws, which was discussed in Turkish Grand National Assembly, it has been decided to conduct certain amendments in the Valuable Housing Tax and make certain additions, including postponing the tax for 1 year. As per the decision, Valuable Housing Tax has been postponed 1 year and first declaration will be submitted in 2021.

According to the regulations, recent amendments are as below;

With the 30/05/2013 dated & 2013/4966 numbered enactment; the employers within particular regions, benefit from the statements within the scope of Artical 81 of Social Security Law no: 5510 and have 10 or more employees, an additional six points SSI incentive has come into force.

With the dated 23/02/2020 and 2137 numbered Presidency enactment, the period of this incentive application was extended to 31/12/2020.

The below workplaces are out of the scope of this regulation:

• Workplaces which do not benefit from the statements within the scope of Artical 81 of Social Security Law no: 5510.
• Workplaces which benefits from the incentives within the scope of additional Article 2 of Law no: 5510.

Per the announcement on 09.02.2020 with the number 98547999-010.99-E.2339831;

The below regulations have been located within the scope of Social Security Law no: 5510, Article 94:

• For the disabled individuals who have not completed medical examination within the related period, disability payment would be stopped as of the payment period start date after medical examination period.
• The disability payment start dates have been regulated for the individuals whose medical examinations have been completed and if the disability statuses have not changed.