Pursuant to the regulation which came into force with the publication on the Official Gazette no. 30261, published on 5.12.2017 the provisional Article 34 titled “Payment Term for Certain Premiums for November 2017” was added to the Social Security Transactions Regulation.

Pursuant to the Law that was published in the Official Gazette no. 29796 on the date 09.08.2016, it has been decided that Withholding Tax Return and Monthly Premium & Service Declarations should be combined under a single return called “Withholding Tax and Premium Service Return”. This was launched for businesses which are taxpayers in Kırşehir on 01/06/2017 ; as Kırşehir was chosen the test zone (banks were excluded from the pilot scheme). It was further decided that this policy would be effective as from 01.01.2018 for all taxpayers that fell within its scope throughout Türkiye.

The Omnibus Bill numbered 7061 entitled “Law on Amending the Current Tax Laws, and Laws, and Decree Laws” has been published on the Official Gazette dated 05.12.2017. Below, we will review the Bill in terms of tax implementations, firstly in the form of headings and then in detail.

OMNIBUS BILL SCOPE AND CONTENT

1. Regulations Regarding the Corporate Tax Law
2. Regulations Regarding Income Tax Law
3. Regulations Regarding Value Added Tax (VAT) Law
4. Regulations Regarding Special Consumption Tax (ÖTV) Law
5. Regulations Regarding Tax Procedural Law
6. Regulations Regarding Expenditure Tax Law
7. Regulations Regarding Law on Inheritance and Succession Tax
8. Regulations Regarding Motor Vehicle Tax Law
9. Regulations Regarding Real Estate Tax Law

Sanitation tax is collected from the workplaces which uses solid waste collection and sewage system services every year as two installments (May and November). Second installment must be paid until end of November. Debt must be payed through directly applying to the relevant municipality or though the relevant municipality’s online system.