With the regulation made in the Income Tax Law General Communiqué No. 328 published in the Official Gazette dated October 17, 2024 and numbered 32695, the limit of 500 TRY in housing lease payments has been abolished and it is obligatory to certify all lease payments with documents issued by banks or post offices.

Collections and payments made by lessors and lessees of residential and business premises through court and execution or in kind regarding the rental fee are not within the scope of the obligation to certify.

The regulation made with the Communiqué is as follows:

Under Article 81, paragraph (ı) of the Social Insurance and General Health Insurance Law No. 5510, the procedures and principles for benefitting from the 5-point discount on the employer's share of disability, old age, and survivors' insurance premium rates were explained in Circular No. 2008/93. The section titled “9- Workplaces with Subcontractors and Transactions Related to Subcontractors” provided that: "Therefore, in order for the Treasury to cover the 5-point portion of the employer’s share of the disability, old-age, and survivors' insurance premiums, there must not be any outstanding debts for insurance premiums, unemployment insurance premiums, administrative fines, and their related delay penalties and interests for each workplace. Consequently, for the principal employer to send the monthly premium and service document to the Institution by selecting the Law No. 5510 type to benefit from this discount, there should be no outstanding insurance premium, unemployment insurance premium, administrative fine debt, or their related delay penalties and interests, both from the principal employer and the subcontractors who have taken work from the principal employer."

With the amendment made in the Tax Procedure Law General Communiqué (Serial No: 568) published in the Official Gazette dated September 25, 2024 and numbered 32673 and the Tax Procedure Law General Communiqué No: 456; it has been made compulsory for real person and legal entity buyers to obtain an electronic notification address for the first acquisition of the goods included in the list (II) attached to the Special Consumption Tax Law No: 4760, which are subject to registration.

With the Tax Procedure Law General Communiqué No: 565 published in the Official Gazette dated September 25, 2024 and numbered 32673, the practice of submitting Form BA and Form BS notifications starting from the notifications for the September 2024 period has been terminated.

For the periods prior to the September 2024 period, the enforcement of of the General Communiqué on Tax Procedure Law (Serial No: 362), General Communiqué on Tax Procedure Law (Serial No: 381) and General Communiqué on Tax Procedure Law (Serial No: 396) will continue.