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09February2020

Application of Withholding and Premium Service Declaration in Turkey Has Been Postponed to 01.03.2020

Application of Withholding and Premium Service Declaration in Turkey Has Been Postponed to 01.03.2020

With the Communiqué published in the 31034 numbered Official Gazette on 09/02/2020; the application of Withholding and Premium Service Declaration in the entire Turkey has been postponed to 01.03.2020.

In addition, new pilot cities have been added and the application dates have been determined as below:

  • For the tax residents in Kırşehir, the application was started to be executed on 01/06/2017
  • For the tax residents in Amasya, Bartın and Çankırı; the application was started to be executed on 01/01/2018
  • For the tax residents in Bursa, Eskişehir and Konya; the application was started to be executed on 01/01/2020 (Except the banks within the scope of Income Tax communique with No: 281)
  • The application for entire Turkey will be effective as of 01/03/2020 with the declaration period of March/2020.

Please also find below the important points to consider:

  • For the employees working outside the cities Amasya, Bartın, Bursa, Çankırı, Eskişehir, Kırşehir and Konya, however, receiving salaries from the tax residents in these cities and whose withholding taxes are paid & withholding tax declarations are submitted in these cities; the merged withholding tax and social security premium service declaration should be submitted via online portal to the tax authorities.
  • For the employees working in Amasya, Bartın, Bursa, Çankırı, Eskişehir, Kırşehir and Konya, however, receiving salaries outside of these cities and whose taxes are paid and withholding tax declarations are submitted outside of these cities; the withholding tax declarations and social security declarations can be submitted separately as previous. The tax declarations can be submitted to the tax authorities and the social security declarations can be submitted to the social security authorities via their separate online portals.
  • You can access the relevant circular in Turkish from here:

    https://www.resmigazete.gov.tr/eskiler/2020/02/20200209-11.htm

Written by Erdoğdu Onur Erol, Posted in Social Security Law and Legislation, Taxation Law

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    Contents provided on 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 of this notification without credit being given to the source is strictly prohibited. Regardless of having all the precautions and importance is put in the preparation of this article, CottGroup® and 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. Prior to taking any action in regards the above, please consult your client representative if you are a customer of CottGroup® or consult to a relevant party.

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