By the decision of the Council of State 10th Chamber numbered 2023/170 E. and 2024/1853 K., paragraph 7, subparagraph (a) of Article 97 of the Social Insurance Transactions Regulation and the relevant provisions of the Circular on "Meal Allowance" published based on this article have been annulled. Upon appeal of the decision, the annulment decision was upheld and finalized by the decision of the Council of State Administrative Case Chambers Assembly dated March 6, 2025, numbered 2024/2809 E. and 2025/539 K.

In the reasoning of the decision rendered by the Council of State, the nature of meal allowances provided by employers to employees through meal cards, checks or coupons and their impact on Social Security base amount have been comprehensively evaluated.

By the circular of the Revenue Administration dated April 29, 2025;

The filing deadline for Corporate Tax Returns regarding the 2024 fiscal period, which were originally due by the end of April 30, 2025, as well as the deadline for payment of taxes accrued based on these returns, has been extended until the end of Monday, May 5, 2025.

Following the amendment made to the Social Services Law on March 27, 2025, the new Birth Assistance Regulation, which was published in the Official Gazette dated April 10, 2025, and entered into force, regulates the principles regarding birth assistance payments to be made for live-born children as of January 1, 2025. The Regulation expands the scope of birth assistance for Turkish citizens residing in Türkiye and redefines the payment amounts.

Key Amendments Introduced by the Regulation:

The submission deadline for the Annual Income Tax Declarations for the 2024 calendar year, which was originally due by the end of April 2, 2025, has been extended, along with the payment deadlines for the taxes assessed based on these returns.

According to the circular issued by the Revenue Administration on March 27, 2025: