According to the Article 2 of Industrial Registry Law No. 6948, industrial businesses must be registered to industrial registry and receive a registration certificate.

Companies, which have industrial registry certificate, are required to declare their "Annual Operating Statements" including the information that belongs to preceding year within the first four months of every year.

The deadlines for submitting the Annual Income Tax returns for the fiscal year 2023, which were due by the end of April 1, 2024, along with the payment deadlines for the taxes accrued on these declarations, have been extended. This extension also applies to the submission of the "Form Ba-Bs" notifications for the February 2024 period, which were due by the same date, and the creation and signing of e-Ledgers that must be uploaded to the Revenue Administration's IT System within the same timeframe, including the "Electronic Ledger Certificates."

The Decision of The Constitutional Court dated 01.02.2024 with file no 2021/61 and decision no 2024/31 was published in the Official Gazette numbered 323496 on March 21, 2024.

With the relevant Decision, it has been decided to cancel the underlined expressions of the sentences,

The Decision of The Constitutional Court dated February 1, 2024 with file no 2022/154 and decision no 2024/33 was published in the Official Gazette numbered 32489 on March 14, 2024.

The purpose of this Decision is to protect the right to rest guaranteed by the Constitution.

Paragraph 7 of Article 40 of the Maritime Labour Law ("Law") states that "If the service contract is terminated in accordance with paragraphs II, III and IV of Article 14 before the seaman has used the annual paid leave to which he is entitled, the employer or the employer's representative must pay the seaman the wage for the leave period." Subparagraph I of Article 14 of the Law, which is not mentioned in the relevant article, regulates the employer's right of termination in cases where it becomes impossible for the seaman to work and there is a contrary to the law, customs and ethical rules.