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18November2019

Procedures and Principles of Tourism Share Declaration are Clarified

7183 numbered “Law on Turkish Tourism Promotion and Development Agency” has been published in the Official Gazette numbered as 30832 on 15.07.2019 and become effective as of 01.10.2019.

Procedures and principles regarding declaration and collection of tourism share within the scope of 7183 numbered Law have been announced in the General Communique of Tourism Share Declaration which was published in the Official Gazette numbered as 30936 on 02.11.2019.

Author Selma Kıy, Category Taxation Law

01November2019

Applications of E-Invoice, E-Archive, E-Ledger are starting in 2020

There have been important changes implemented on applications of e-Ledger, e-Invoice, e-Archive with the Communiqué dated 19.10.2019 and published in the Official Gazette numbered 30923 in regard to amending General Tax Procedural Law Communiqué with the item number 509 and General Electronic Ledger Communiqué with the item number 3.

With the amendments, in addition to the documents such as e-Invoice, e-Archive, e-Dispatch Note, e-Ledger, e-Producer Receipt, e-Self Employment Vouchers and e-Ticket; taxpayers who issue e-Insurance Certificate, e-Expense Voucher, e-Receipt and e-Exchange Receipt are also included in scope of the legislation.

Author Selma Kıy, Category Taxation Law

16October2019

Consideration Points Regarding a Data Breach Notification Has Been Determined With The Decision No 2019/271

In the Paragraph 5 of the Article 12 of the Turkish Personal Data Protection Law (“KVKK”) No.6698, in the event that the personal data processed is obtained by third parties by illegal means as a result of a data breach, the data controller shall inform the data subject and the Board as soon as possible. In case it is found necessary, the Board may announce the details of the breach on its website and/or in any other way that is considered appropriate.

Author CottGroup Hukuk ve Mevzuat Ekibi, Category Personal Data Protection Law

10October2019

Board Decision No. 2019/225 on the Obligation of Branch and Liaison Offices to Register for VERBIS Has Been Published

Due to the activities on personal data processing in Türkiye, legal persons which are located abroad;

Legal persons residing abroad,

The branches of legal persons residing abroad,

The liaison offices of legal persons residing abroad

the Turkish Data Protection Board announced a decision no: 2019/225 (“Decision”) in regards with the personal data protection Law numbered 6698, as a result of the examination whether these entities are to be considered as data officers and whether there is an obligation for these entities to submit a record to the Data Responsible Register (“Registry”).

Author CottGroup Hukuk ve Mevzuat Ekibi, CottGroup Hukuk ve Mevzuat Ekibi, Category Personal Data Protection Law

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