Open menu
31October2022

An Addition to Cumulative Tax Base Rule

An Addition to Cumulative Tax Base Rule

Turkey Revenue Administration has announced a new Communique (no: 321) and added a new statement about the cumulative income tax base transfers to the previously published Communique with the no: 311.

With that new additional rule;

If the employee has generated wage income from more than one employer at the same time, the cumulative income tax bases could be transferred. This rule would be applicable if the employer accepts the employee’s request.

Based on the above addition, the regulations about cumulative income tax base taxation would be as below:

  • Employee, who changes employers within a year, can request cumulative taxation per the tariffs / brackets of income tax basis regarding salary income, by notifying the new employer. (Income Tax Communique no: 311)
  • If the employee has generated wage income from more than one employer at the same time, the cumulative income tax bases could be transferred. This rule would be applicable if the employer accepts the employee’s request.

You can reach this Tax Communique no: 321 via that link. (In Turkish)

You can review the details of the Tax Communique no: 311 via that link.

Should you have any queries or need further details, please contact your customer representative.

Written by Erdoğdu Onur Erol, Posted in Taxation Law

  • Notification!

    Contents provided in this article serve to informative purpose only. The article is confidential and property of CottGroup® and all of its affiliated legal entities. Quoting any of the contents without credit being given to the source is strictly prohibited. Regardless of having all the precautions and importance put in the preparation of this article, CottGroup® and its member companies cannot be held liable of the application or interpretation of the information provided. It is strictly advised to consult a professional for the application of the above-mentioned subject.

    Please consult your client representative if you are a customer of CottGroup® or consult a relevant party or an expert prior to taking any action in regards to the above content.

About The Author

This website is using cookies.
In this website, we use cookies to develop your user experience, obtain efficient work and track statistical data. You are agreeing to our use of cookies by browsing our website. Please review Çerezler (Cookies) page for detailed information of how we manage the cookies. This choice is valid for 30 days until you delete the cookies in your web browser.
x