Legislation Categories
Legislative Updates
Here you can access most recent articles on legislative updates regarding Personal Data Protection Law, Social Security Law, Taxation Law, Occupational Health and Safety Law, Code of Obligations, Labor Law, Turkish Commercial Code, Law on Protection of the Value of Turkish Currency, Foreign Exchange Legislation, and Immigration Law in Türkiye.
Bilateral Treaties
You can access the dates of the most recent international bilateral social security and double taxation treaties made between Türkiye and other countries and relevant documents here.
Test
The Law regarding Tax Amnesty and Tax Reconstruction has been published with the Official Gazette numbered 31506 and dated 09.06.2021.
The scope of this Law can be summarized as below:
Continue Reading
Category Social Security Law and Legislation, Taxation Law
As you know, the remote workdays within a month would need to be declared to Social Security Institution per their General Letter published on 02.06.2021.
Based on this, it has been created a new column on the format of the merged Income Tax and Social Security Premium Declaration file as below:
Social Security Institution has published a General Letter regarding the Remote Workdays and stated that if there are any remote workdays during a month, these days should be declared separately in the merged Monthly Tax and Social Security Premium declaration.
SSI also states that the related update has been made per the recently published Remote Work Regulation and for this purpose, a new column/area regarding the remote workdays added to the format of the Merged Tax and Social Security Premium Declaration Form.
Accordingly, the remote workdays of employees should be tracked by employers for the new declaration format.
With Presidential Decree No. 2813, published on the Official Gazette numbered 31202 and dated 31.07.2020; withholding rates of rent payments of real estate, to be made in cash or to account, have been reduced from 20% to 10% until 31.12.2020, in accordance with the 94th article of Income Tax Law and 15th article of Corporate Tax Law.
Afterwards, with Presidential Decree No. 3319, the period of the regulation has been extended to 31.05.2021.
With Presidential Decree published on the Official Gazette numbered 31499 and dated02.06.2021, it is decided to apply 10% withholding rate for rent payments of real estate until 31.07.2021.
Category Taxation Law