According to the general communiqué no: 311 which has been published by the Revenue Administration Directorate, explanations regarding taxation of salaries are as follows:
Taxation and declaration of salary income received from single or multiple employers
Taxed by stoppage;
Meal allowance exemptions have been regulated with the SSI Communiquê no: 2022/22 and Income Tax Communiquê no: 322.
With the Law no:7420 published on the Official Gazette dated 9 November 2022 and numbered 32008, new regulations on Income Tax Law have been announced.
With the new Omnibus Law, cash meal allowance and heating allowance tax exemption regulations can be summarized as below:
The deadline for 2022 annual income tax returns is 31.03.2023.
For 2022 tax year, an annual income tax return should be submitted for the income taxed via withholding in the below cases:
