According to the 27998389 - 010.06.02.205248 numbered Circular published by the Ministry of Treasury and Finance with the subject ‘Financial and Social Rights’, the coefficients used to calculate the wage of a public officers have been revised effective 01.07.2019.

A Decision of Joint Chambers of the Supreme Court (the “Decision”) with 2017/9 E. and 2018/10 K. Numbered, has been published on the 09.05.2019 dated and 30769 numbered Official Gazette.

The 306 Serial numbered General Communique on Income Tax (the “Communique”) has published on the Official Gazette on 15.03.2019. the Communique has brought explanation regarding the procedure to be applied for the implementations that are brought with the 7161 and 7162 numbered Laws of which regulate the topics as follows: tradesman exemption for the sales made online, income tax exception for flight and diving services, income tax return for the compensations to be made to the ex-employees signed a settlement agreement and income tax exception for compensation payments.

The 7161 numbered Law published with the 17.01.2019 dated Official Gazette and the 7162 numbered Law published on the 30.01.2019 dated Official Gazette, were regulated these subjects:

According to the 27998389 - 010.06.02.87 numbered Circular published by the Ministry of Treasury and Finance on 08.01.2019 with the subject ‘Financial and Social Rights’, the coefficients used to calculate the wage of a public officers have been revised effective 01.01.2019.

Details on the above-mentioned subject are outlined below.