General Communique on Income Tax with serial no. 304, which stipulates the procedures and principles regarding the implementation of Provisional Article 21 added to the Unemployment Law No. 4447 by virtue of Law no 7103 dated 21/3/2018 on the Amendment of Tax Laws and Certain Laws and Decree Laws, was published on July 6, 2018.

The wage earners who have been employed within the scope of Provisional Article 21 of Law No 4447 as well as Provisional Articles 19 and 20 of the same Law and who possess the requisite qualifications specified therein, will be entitled to income tax withholding incentive by abatement of the amount, which remained after applying the minimum living allowance to the income tax calculated on the basis of minimum pay by taking into consideration the number of premium payment days, by way of deducting the same from the tax accrued in the tax return.

The final day to submit the second installment of the Income Tax for the earnings related to the year 2017 is July 31, 2018.

The responsible parties for the tax payments shall pay their taxes via;

• Online banking systems of the authorized banks,
• Direct application to the authorized banks,
• Tax Offices

Additionally, the earnings related to rents, wages, returns on stocks and bonds and other earnings which are to be accepted as income and declared on the online Tax Return Systems, can be paid with the credit cards issued from the authorized banks through the online portal of relevant Directorate.

Vehicle owners are obliged to pay the Motor Vehicle Tax (MTV) each year. The tax can be paid in two installments yearly upon request. In additional to the land vehicles, airplanes, helicopters, choppers and motor vessels are liable to the MTV tax.

According to the circular numbered 27998389-010-06-02-5278 released by the General Directorate of Budget and Fiscal Control on 04.07.2018 with the subject ‘Financial and Social Rights’, the coefficients used to calculate the wage of a civil servant have been revised effective 01.07.2018.