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The Combination of the Withholding Declaration and the SSI Premium Declaration

Dear Valued Client,

We would like to remind you about a development which will enter into force on October 2018 unless any delay occurs.


Pursuant to the 18/2/2017 dated General Statement on the Withholding Tax Return and Monthly Premium & Service Declarations which is published in the 29983 numbered Official Gazette, it is announced that WITHHOLDING declaration that should be provided due to tax legislation and MONTHLY PREMIUM & SERVICE DECLARATION which should be provided due to 5510 numbered Social Securities and General Health Insurance Law, are to be combined under a single return called “Withholding Tax and Premium Service Return”. Afterward, this transition process is delayed several times because of technological infrastructure and practical difficulties. Most recently, the implementation is extended to the date of 01.10.2018 with the revision on the “General Statement on the Withholding Tax Return and Monthly Premium & Service Declarations” (Item No:1) published within 30345 numbered and 29.05.2018 dated Official Gazette by the Ministry of Finance.

The Most Important Amendment to Consider

The newly combined "Withholding and Premium Service Declaration" must be given by the certified Public Accountants (CPA). In Türkiye, the ELECTRONIC DECLARATION MEDIATION AGREEMENT is signed along with the Accounting Service Agreement between tax-payer and CPA in Public Accountant System. This agreement authorises the CPA as to mediate for submitting a declaration and this authorisation shall not be transferred. CPA shall take the accrued with sending various declarations electronically such as VAT, Withholding, Corporation Tax, BA-BS forms.

From now on SSI declaration is needed to be sent by an authorised CPA with the new regulation whilst it was sent by a different individual or an institution electronically with a different password before. As is, the monthly Social Security Support Premiums report should be transmitted to the CPA in order to be included in the declaration.

Concerns Regarding the Confidentiality

Corporate firms pay an extreme attention to salary confidentiality under 6698 numbered Personal Data Protection Law effective in Türkiye along with EU General Data Protection Regulation (GDPR) effectuated in Europe. Although still there is a confidentiality liability of the certified Public Accountant arose from the occupation, there exists a concern from the insecurity of the data exchange in corporate firms. The new regulation seems to create a problem in regard to salary confidentiality as to enable a third party except Human Resources Department or payroll service supplier to reach salary data (because of their data storage and annihilation liabilities such as infrastructure, confidentiality and safety measures, cyber risks, quality standards).

Firms may share Income Tax figures within payrolls with their Public Accountants without including any personal and salary information in the existing practice. This transaction enables to submit a declaration without creating any problem in salary confidentiality.


Withholding and Premium Service Declaration shall be sent electronically to the authorised tax administration until the 23rd of the following month at 23.59. In other words, if there will be no delays, Income Tax seen in the October 2018 salary payrolls and SSI premiums shall be declared in a single declaration on 23 November by CPA.

We would like to emphasize that there may be a delay possibility regarding the implementation.

Our previous announcements relevant to the subject as follows:

Author Selim Tankut Akdağ, CottGroup Hukuk ve Mevzuat Ekibi, Category Social Security Law and Legislation, 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.

    For each concrete situation, it is strongly advised to seek guidance from a professional advisor. If you are a customer of ours, please consult with your customer representative before taking any action related to the announcement. If you are not a customer, seek advice from an expert.

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