Social Security Institution has published a new Circular numbered 2021/36 on 21.10.2021 and made some amendments on the Circular numbered 2020/20 regarding two subjects: 1.1 - The documents required on the workplace registration declaration processes to be made by the employers and 1.2 - The processes to be done by the SSI unit after the workplace declaration submission.

Per the new Circular, the required documents for the workplace declarations can be submitted in hand, via postal, or through the online portal.

Also, the required document for the workplace registration amendments can be submitted via an online electronic portal.

Regulation Amending the Regulation on Associations ("Regulation") is published in the Official Gazette numbered 31635 and dated 21.10.2021.

With the Regulation, it is possible to hold the general assembly and board of directors’ meetings of associations electronically, and some critical changes are made about risk analysis and auditing of associations.

In Official Gazette numbered 31631 and dated 17.10.2021, an important Presidential Decision has been published with regards to the employees working remotely under the scope of technology development and R&D regions.

With that decision, the income tax incentive time rate of 20% that is applied for the time performed outside of R&D and technology development regions will be applied as 50% until 31.12.2022 for the R&D and technology development employees.

Certain provisions have been amended in Income Tax General Communiqué No. 252 with Communiqué numbered 315, published in Official Gazette numbered 31620 and dated 06.10.2021.

New updates have been made in the Communiqué, which regulates the deduction of taxes applied through withholding from the income or corporate tax calculated on the annual return, and the refund of the remaining portion, deduction, and refund of temporary tax resulting from tax errors related to taxes.