14June2021

SSI Circular About the Amnesty Law

The Tax Amnesty Law No. 7326 has been published with the Official Gazette numbered 31506 and dated 09.06.2021.

Social Security Institution has published the Circular No. 2021/20 related to this Law.

In the Circular, the application methods for the SSI receivables are elaborated along with the statements on the Tax Amnesty Law No. 7326.

The details under the topic "Application Timeline, Methods and Instalment Payments" can be summarized as below:

Per the 9th Article of Law No. 7326, the application deadline for the social security receivables is 31.08.2021 until 23.59. Furthermore, the applications would need to be done in person via mail, e-Government portal, or e-SSI portal.

Regarding the employees working under the status of Law No. 5510, Article 4/a; the applications can be done via e-SSI with the password or via mail for social security premiums, unemployment premiums, social security support premium, administrative fines, stamp taxes, special process tax, education contributions, outstanding premiums due from under-employment.

Regarding the municipalities and the institutions in connection with municipalities; in case that the applications are not done until 31.08.2021, the debts would be paid via 120 instalments without any application.

Regarding the individuals working under the Law No. 5510 Article 4/b (independently); in case that the applications are done via the e-Government website, the requests that cannot be approved by the individuals would need to be followed by the related SSI offices and the related SSI offices would need to notify the individuals about the payment program.

Regarding the applications via the e-SSI portal, the applications can be done via www.sgk.gov.tr with the SSI username and password.

In case that the related individuals forget their username & password or have not obtained a username & password previously, they can apply via mail or in-person by visiting the related SSI office.

For the applications via the e-SSI portal, the applications would need to be approved by the employer on the portal.

The list of the applications that are done via the e-SSI portal for the employees working under Law No. 5510 Article 4/a, can be obtained from "tahsilat/yapılandırmalar/7326" menu on the portal.

You can reach the SSI Circular 2021/20 via the link.

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

Author Erdoğdu Onur Erol, Category Social Security Law and Legislation, Taxation Law

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