With the Law on the Amendment of the Code of Criminal Procedure and Certain Laws published in the Official Gazette dated March 12, 2024 and numbered 32487, a number of amendments were made to the Law No. 6698 on the Protection of Personal Data. The acceptance of this legislative proposal is expected to harmonize the KVKK with the European Union General Data Protection Regulation ("GDPR").

Technopark (technology development zone) employees could also be obliged to submit an Annual Income Tax Declaration if certain conditions are met, according to Temporary Article 2 of Law No. 4691.

Provisional Article 2 of Law No. 4691 states the following provision: "Until 31/12/2028, income tax calculated after applying the minimum subsistence discount on the wages of R&D, design and support personnel working in the region related to their duties; would be canceled by deducting from the tax accrued on the monthly withholding declaration to be submitted."

Taxpayers / individuals who have annual income tax return obligations due from their wage incomes or other non-wage incomes / personal investments in 2023 (including R&D and technology development zone employees) can submit their annual income tax returns by using the Pre-filled Tax Return System of the Revenue Administration.

The employees can reach Pre-filled Tax Return System via their personal e-Government account passwords. You can also check the detailed info of the Revenue Administration Pre-Filled Tax Return System on the below link:

Pre-Filled Tax Return System (In Turkish)

With the amendment made on January 25, 2024, temporary Article 101 was added to the Social Insurance and General Health Insurance Law No. 5510 (In Turkish), and the application of minimum wage support was continued.

The mentioned article provides that employers who employ insured persons subject to long-term insurance branches under clause 4/1-a can benefit from minimum wage support, and general regulations regarding the conditions for benefiting from the support, and in which cases the support will not be provided have been introduced. In summary;