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Legislation - CottGroup Holistic Business Services

12October2021

New Regulations Regarding Income Tax Refund on Cash and Account

Certain provisions have been amended in Income Tax General Communiqué No. 252 with Communiqué numbered 315, published in Official Gazette numbered 31620 and dated 06.10.2021.

New updates have been made in the Communiqué, which regulates the deduction of taxes applied through withholding from the income or corporate tax calculated on the annual return, and the refund of the remaining portion, deduction, and refund of temporary tax resulting from tax errors related to taxes.

Author Selma Kıy, Category Taxation Law

08October2021

Certification of Simple Accommodation Facilities and Beach Premises

Certification of Simple Accommodation Facilities and Beach Premises The Regulation, which is published in the Official Gazette numbered 31609 and dated 25.09.2021, specifies the procedures and principles regarding the minimum qualifications of simple accommodation facilities (accommodation facilities which are operating without a license), beach premises, and their certifications, and it includes the provision of certificates to these entities, the procedures and principles regarding the determination of the physical conditions and operating principles that the beach premises have to comply with, promotion, information and approval of the price tariffs to be applied, and the inspection of the facilities.

Author Selma Kıy, Category Taxation Law

01October2021

Discounted VAT and Withholding Tax Application Have Expired as of 30.09.2021

Discounted VAT rates applicable to some goods and services and discounted withholding rate of rent payments have expired as of 30.09.2021.

The previous rates will be applicable as of 01.10.2021.

18% VAT rate will be applicable as of 01.10.2021 for the following goods and services;

Author Selma Kıy, Category Taxation Law

01October2021

Amendments on Emergency Regulations

In the Official Gazette numbered 31615 and dated 01.10.2021, new Amendments on the Emergency Regulations in Workplaces have been published.

You can find the details below:

1) Per Article 8; The below cases would need to be considered on risk evaluations for emergencies.

Author Erdoğdu Onur Erol, Category Social Security Law and Legislation

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