Mevzuat Kategorileri
Hukuksal Düzenlemeler
Türkiye’de Kişisel Verilerin Korunması Kanunu, Sosyal Güvenlik Hukuku, Vergi Hukuku, İş Sağlığı ve Güvenliği Mevzuatı, Borçlar Hukuku, İş Hukuku, Ticaret Hukuku, Türk Parası Kıymetini Koruma Mevzuatı, Kambiyo Mevzuatı ve Vatandaşlık ve Göçmenlik Mevzuatı ile ilgili en güncel bilgilerin yer aldığı makalelere buradan ulaşabilirsiniz.
İkili Anlaşmalar
Türkiye ve diğer ülkeler arasında yapılan en güncel uluslararası ikili sosyal güvenlik ve vergi anlaşmalarının tarihlerine ve dokümanlarına buradan ulaşabilirsiniz.
Some regulations have been made on some tax laws with the Law No. 7417 (In Turkish) and Law no: 375 published in the Official Gazette dated 05.07.2022 and numbered 31887.
The summary of the regulations is as below:
1. The regulations on AATUHK No. 6183 (Law Regarding the Collection of Public Receivables)
With the amendment made in Law No. 6183 (In Turkish), the indefinite letters of guarantee, which are accepted as collateral and given by banks, would also need to be unconditional.
In addition to bank letters of guarantee, indefinite and unconditional bail bonds given by insurance companies will also be accepted as letters of guarantee.
The regulation entered into force on 05.07.2022.
Devamını Oku
Yazar Selma Kıy, Kategori Taxation Law
Meal allowance tax exemption amount that is applied as of 1st of July 2022 was announced on 08.07.2022 dated and 31890 numbered bis Official Gazette. Based on that the meal allowance which is provided by the employer outside of the workplace and workplace outbuildings as defined in the (8)th clause of Article 23 of Income Tax Law (In Turkish), exemption amount is defined as 51.00 TRY to be applied as of July 1st 2022.
Yazar Erdoğdu Onur Erol, Kategori Social Security Law and Legislation, Taxation Law
According to the 27998389-010.06.02-1342135 numbered Circular published by the Ministry of Treasury and Finance with the subject 'Financial and Social Rights', the coefficients used to calculate the wage of a public officers have been revised effective 01.07.2022.
The following value has been calculated taking these coefficients into account and shall be applied for the period between the dates of 01.07.2022 - 31.12.2022 maximum severance pay to be exempted from income tax is determined as 15,371.40 TL.
To access the full circular in which these announcements were made, please click here. (Please also be advised that the contents of this circular are in Turkish language.)
Should you have any queries or need further details, please contact your customer representative.
Yazar Erdoğdu Onur Erol, Kategori Taxation Law, Labor Law
The statutory deductions applicable in a standard Turkish payroll are social security premium, income tax, and stamp tax. Also, the salaries generated from liaison offices in Türkiye are exempt from income tax per the article 34/14 of Income Tax Law and these are only subject to social security.
Also, as of 2022, an income tax exemption amount up to the tax amount calculated over minimum wage would be applicable for all wages.
Social Security Premium are calculated over wages monthly and are paid jointly by the employee and the employer. The contribution rates are as follows: