With Presidential Decree No. 2813, published on the Official Gazette numbered 31202 and dated 31.07.2020; withholding rates of rent payments of real estate, to be made in cash or to account, have been reduced from 20% to 10% until 31.12.2020, in accordance with the 94th article of Income Tax Law and 15th article of Corporate Tax Law.

Afterwards, with Presidential Decree published on the Official Gazette numbered 31499 and dated 02.06.2021, it was decided to apply 10% withholding rate for rent payments of real estate until 31.07.2021.

Now, with Presidential Decree published on the Official Gazette numbered 31553 and dated 30.07.2021, it was decided to apply 10% withholding rate for rent payments of real estate until 30.09.2021.

With Presidential Decree No. 2812 published in the Official Gazette dated 31.07.2020 and numbered 31202, VAT rates have been amended in some service sectors.

With Presidential Decree published on the Official Gazette numbered 31499 and dated 02.06.2021; the date of 31.05.2021 was amended as 31.07.2021 in the 6th provisional article of the Decision on Determination of Value Added Tax Rates to be Applied for Goods and Services.

With Presidential Decree published on the Official Gazette numbered 31553 and dated 30.07.2021; the date of 31.07.2021 is amended as 30.09.2021 in the 6th provisional article of the Decision on Determination of Value Added Tax Rates to be Applied for Goods and Services.

Accordingly,

With the Official Gazette dated 27.02.2021 and numbered 31550, an amendment was made on the regulation regarding the working hours which cannot be distributed to weekdays.

Accordingly, Article 6-a of the mentioned regulation has been amended as the below;

The daily working hours cannot exceed 11 hours, and the night work cannot exceed 7.5 hours. The daily working hours cannot exceed 9 hours for the individuals using heavy vehicles with professional licenses, but that period can exceed 10 hours twice a week.

Social Security Institution has published the Communiqué numbered 2021/26 and dated 19.07.2021 regarding the premium debt inspection for the 5-point premium discount. Per the Communiqué, the below statements would be applicable for the 5-point premium discount:

The authorities will check the outstanding social security premium debts, administrative fines, outstanding unemployment premium debts, outstanding late payment interests, late filing interests for all workplaces of an employer as of September 2021 to apply the 5-points discount on social security premiums.

Accordingly, if there are many workplaces of an employer in different regions in Türkiye, there should be no outstanding social security debts, administrative fines, late payment interests, unemployment premiums for all workplaces.

If there is any outstanding social security premium debt, late payment interest, administrative fine, unemployment premium for a workplace, the 5-point premium discount would not be applicable for all workplaces all over Türkiye.

For the employers who have not an outstanding social security premium debt, administrative fine, late payment interest, or late filing interest, they would need to submit their Income Tax and Social Security Premium Declarations within the submission period until the related deadline by selecting Law No. 5510 on the declaration file to apply the 5-point premium discount.