According to the official announcement made by the Ministry of Trade on 30.11.2020, the date for registration of the service providers to the Commercial Electronic Message Management System (IYS) and submitting current recipients' confirmations has been postponed considering the negative effects of the COVID-19 virus on business processes. According to the announcement:

• For service providers with commercial electronic message approvals of over 150 thousand, the deadline of submitting confirmations has been postponed to 31 December 2020, and the deadline of controls of these confirmations by citizens to 15 February 2021.
• For service providers with commercial electronic message approvals of 150 thousand or less, the deadline for submitting confirmations has been postponed to 31 May 2021, and the deadline of controls of these confirmations by citizens to 15 July 2021.

Sanitation Tax

Sanitation tax is collected in 2 installments each year from the workplaces that benefit from the municipal solid waste collection and sewerage services. Deadline for the second installment is 30.11.2020.

Payments can be also deposited via E-Municipality system.

With the Directive on Amendment on the Commercial Communication and Commercial Electronic Messages published in the Official Gazette No. 31227 dated 28.08.2020, Article 2 of the Directive on Commercial Communication and Commercial Electronic Messages ("E-Commercial Directive" or "Directive") has been changed, according to this change the deadline for transferring the received confirmations to the Message Management System ("IYS") has been extended until 1.12.2020. What is IYS? Who are subject to the Law? What should responsible parties do until the deadline?

In this article, we will explain the basic principles of commercial communication to be established with electronic messages within the framework of the current regulations and IYS.

What is Electronic Commercial Message, In Which Situations Do E-Message Legislation Apply?

Electronic commercial messages are regulated under the Electronic Commerce Law ("E-Commerce Law" or "Law"), Directive and relevant legislation.

The Directive covers the commercial communication established by means of electronic communication for the purpose of promoting service provider's goods, services or business, for marketing purposes or for the purpose of doing them on behalf of someone else. However, some transactions subject to private sectoral regulations are exempted from the Directive. These are:

New amendments have been made with the Law on Amending Certain Laws and Restructuring of Certain Debts No. 7256, dated as 11 November 2020, and published in the Official Gazette No. 31307 dated 17 November 2020.

While the definite public and certain other receivables were restructured within the scope of the mentioned Omnibus Law, a new repatriation of assets was brought. Also, amendments have been made which can affect Income Tax Law, Corporate Tax Law and Value Added Tax Law considerably.

Details on debt restructuring are as below;

• Restructuring of receivables up to 500 billion TL, encompasses receivables before 31^st August 2020.
• Those who want to benefit restructuring can apply until the end of 2020.
• If debts are paid in first installment, 90% of the late interest will be cancelled.
• Within the scope of restructuring, installments will be paid in every two months and can be split into 18 months.
• Payments regarding the Ministry of Treasury and Finance will start in January 2021.
• Payments to be made to SSI will start in February 2021.