Legislation Categories
Legislative Updates
Here you can access most recent articles on legislative updates regarding Personal Data Protection Law, Social Security Law, Taxation Law, Occupational Health and Safety Law, Code of Obligations, Labor Law, Turkish Commercial Code, Law on Protection of the Value of Turkish Currency, Foreign Exchange Legislation, and Immigration Law in Türkiye.
Bilateral Treaties
You can access the dates of the most recent international bilateral social security and double taxation treaties made between Türkiye and other countries and relevant documents here.
Test
In accordance with the publication of the Law that was published in the 09.08.2016 dated Official Gazette numbered 29796, it has been announced that the Withholding Tax Return and Monthly Premium & Service Declarations are to be combined under a single return called “Withholding Tax and Premium Service Return”. Within the scope of this announced statement, the single return application was postponed to October 1, 2018 for Türkiye.
On the date of 27.10.2018, the Ministry of Treasury and Finance has announced a revision (item number: 5) on the 30578 numbered Official Gazette in regard to the “General Statement on the Withholding Tax Return and Monthly Premium & Service Declarations” (item number: 1).
With this announced statement, the entry into effect date of the imposition is postponed once again to July 1, 2019. Therefore, workplaces which are located outside the test zones will continue to declare their Withholding Tax Return and Monthly Premium & Service Declarations separately.
With the published postponement, new system will be in effect in August 2019 by declaring combined Withholding Tax Return and Monthly Premium & Service Declarations which belong to July 2019.
You can access further details regards the previous effective date and the test zones from our previously shared announcement.
Category Social Security Law and Legislation, Taxation Law
Notification!
The content in this article is for general information purposes only and belongs to CottGroup® member companies. This content does not constitute legal, financial, or technical advice and cannot be quoted without proper attribution.
CottGroup® member companies do not guarantee that the information in the article is accurate, up-to-date, or complete and are not liable for any damages that may arise from errors, omissions, or misunderstandings that the information may contain.
The information presented here is intended to provide a general overview. Each specific case may require different assessments, and this information may not be applicable to every situation. Therefore, before taking any action based on the information provided in the article, it is strongly recommended that you consult a competent professional in the relevant fields such as legal, financial, technical, and other areas of expertise. If you are a CottGroup® client, do not forget to contact your client representative regarding your specific situation. If you are not our client, please seek advice from an appropriate expert.
To reach CottGroup® member companies, click here.
About The Author
The Procedures and Principles for the 2026 Tourism Wage Support Scheme Have Been Announced
Selma Kıy
8 September 2026
The Era of the Accompanying Person/Dependent Document in Foreign Nationals' Health Activation Procedures
11 August 2026
Social Security Premium Support Introduced for Accommodation Facilities Holding a Tourism Business License
31 July 2026