Pursuant to the regulation which came into force with the publication on the Official Gazette no. 30261, published on 5.12.2017 the provisional Article 34 titled “Payment Term for Certain Premiums for November 2017” was added to the Social Security Transactions Regulation.

According to the General Communiqué on Withholding Tax Return and Premium Service Statement, announced on the 29983 numbered Official Gazette dated 18.02.2017, the firms’ tax identification number and Social Security Institution (SSI) registration number were required to match on the system of the Revenue Administration until the date 31.03.2017. This period has been extended until 02.05.2017.

Withholding Tax Returns and Social Security Institute Declarations are to be combined: Withholding Tax and Premium Service Return

Pursuant to the “Law on Amendments to Certain Laws for Improving the Investment Environment” as published in the Official Gazette no. 29796 on 09/08/2016, the first steps towards combining the Withholding Tax Return and Monthly Premium & Service Declaration (Social Security Institute (SSI) Declaration) have been taken. The Ministry of Finance Communiqué published in the Official Gazette on 18 February 2017 lays down the details of the implementation of this process.

The Decree-law No. 687 on the Adoption of Certain Regulations under the State of Emergency came in force upon its publication in the 29974 numbered Official Gazette, issued on 02/09/2017.

The following regulations have been introduced by the Decree-law.