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15January2020

Tax Procedure Law Circular Regarding the Password to be Used for Withholding and Premium Service Declaration Has Been Published

Tax Procedure Law Circular Regarding the Password to be Used for Withholding and Premium Service Declaration Has Been Published

Within the scope of 122 numbered circular dated 13.01.2020, as per the authorizations granted by 257th article of Tax Procedural Law numbered 213, and by the 100th article of the Law on Social Insurances and General Health Insurance dated 31.05.2006 and numbered 5510; during the preparation and submission of the Withholding and Premium Service Declaration of the taxpayers / employers, who can submit declarations by themselves in electronic environment, in accordance with the Law numbered 5510 it has been decided to provide user code and password separately from the existing e-declaration password in order for them to submit tax deductions made over wage payments only along with the tax base, the sum of the insurance premiums and earnings of the insured, occupational names, codes and the number of premium payment days with 1003B coded Withholding and Premium Service Declaration.

Transactions Regarding 1003B Coded Withholding and Premium Service Declaration:

Within the scope of Tax Procedural Law; those who are liable to make tax deduction and those who are obliged to declare the income based on premium, and service information of the insured will be able to submit tax deductions made over wage payments only along with the tax base, the sum of the insurance premiums and earnings of the insured, occupational names, codes and the number of premium payment days with 1003B coded Withholding and Premium Service Declaration by receiving a user code and password separately from the existing e-declaration password, according to the Law no. 5510.

Within the scope, taxpayers and employers shall declare the tax deductions related to wage payments, and the sum of insurance premiums and earnings, occupation names, codes and number of premium payment days with the Withholding and Premium Service Declaration.

1003B coded Withholding and Premium Service Declaration can be reviewed from https://ebeyanname.gib.gov.tr/.

Transactions Regarding Obtaining A User Code and Password To Be Able To Send 1003B Coded Withholding and Premium Service Declaration in Electronic Environment:

Taxpayers/employers, who fulfill the preconditions to submit declarations in electronic environment, are required to apply the tax office by filling out “Submission of Electronic Declaration Request Form”.

For taxpayers/employers, it is possible to submit Withholding and Premium Service Declaration as well, along with other declarations via user code and password obtained from the tax office.

Taxpayers/employers can still submit declarations other than 1003B coded Withholding and Premium Service Declaration with their existing user codes and passwords as it was before.

Within the scope of related law, Taxpayers/employers who are authorized to submit declarations on their behalf, those who are subject to full certification, employ Public Accountants under the company structure, and earn income above the limit specified in the law may receive a second password. Taxpayers who do not meet the requirements will continue to submit declarations with the old system.

Related circular in Turkish can be accessed from here.

Written by Selma Kıy, Posted in 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.

About the Author

Selma Kıy

CPA, Managing Partner
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