State Council Tax Cases Court has published a decision (E: 2020/17, K: 2021/2) regarding the taxation of the notice payments.

Per the published decision, the notice payments paid under mutual agreements before March 27, 2018 would be deemed as wage per Article 61 of Income Tax Law No. 193. Accordingly, the notice payments would be subject to taxation.

Social Security Institution has published Communiqué No. 2021/30 regarding the postponement on the SSI premium debt inspection for 5 points premium discount.

You can find the details of the Communiqué on below:

With SSI Communiqué No. 2021/26, it was stated that to be eligible for 5 points SSI premium discount, there should be no outstanding premium payments, unemployment premiums, administrative fines or late payment interest for all entities, branches, etc. within Türkiye as of September 2021 (September 2021 Income Tax and Social Security Premium Declaration.)

Social Security Institution has published a General Instruction letter numbered 30785909 and dated 08.09.2021 to postpone the obligations due to the flood & fire disasters.

You can find the details of that General Letter below:

• For Düzce province, between 06.07.2021 - 31.07.2021
• For Rize province, between 14.07.2021 - 31.07.2021,
• For Artvin province, between 22.07.2021 - 31.07.2021 (since 31.07.2021 is the weekend, the date is 02.08.2021, included)
• For Antalya, Mersin, and Osmaniye provinces, between 28.07.2021 - 26.08.2021 (included)
• For Adana and Muğla provinces, between 29.07.2021 - 26.08.2021 (included)
• For Muğla province Menteşe region, between 03.08.2021 - 26.08.2021 (included)
• For Yatağan region, between 06.08.2021 -26.08.2021 (included)

Amendments have been made on Income Tax Law Temporary Article 67 by the Presidential Decision numbered 4454 and dated 03.09.2021.

You can find below the details of the amendments:

The statements under the Council of Ministers Decision attachment-1 have been amended as below:

a) Sub-article (a-1);