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16November2023

Amendments to the Legislation on Residences Leased for Tourism Purposes

The Law Regarding the Leasing of Residences for Tourism Purposes and Amendments to Some Laws was published in the Official Gazette numbered 32357 on November 2, 2023.

The purpose of this Law is to establish the procedures and principles for the leasing of residences for tourism purposes to both natural and legal persons.

The Law covers provisions related to general principles for leasing residences for tourism purposes, the issuance of permits, administrative sanctions, and the legislation that applies to residences leased for tourism purposes.

Author Selma Kıy, CottGroup Hukuk ve Mevzuat Ekibi, Category Taxation Law

02November2023

Legal Interest in Retroactive Incentives

Article 17 of Law No. 5510 grants employers the opportunity to benefit from retroactive incentives or make changes to existing incentives. In this context, it has been determined that the differential premium amounts, resulting from the utilization of retroactive incentives or incentive modifications for the month of March 2018 or earlier, must be settled with legal interest in accordance with the third paragraph of the mentioned article.

SGK has provided specific details on this matter in its General Letter numbered 82296733, dated 13.10.2023:

Author Erdoğdu Onur Erol, Category Social Security Law and Legislation, Bilateral Treaties

12October2023

General Communiqué on Implementation of National Vehicle Recognition System Has Been Published

With the General Communiqué on National Vehicle Identification System Application (Row No: 1) has been published in the Official Gazette No. 32330 on October 5, 2023.

With the General Communiqué on National Vehicle Identification System Application;

  • Obligation of installing National Vehicle Identification System in fuel stations has been introduced, and procedures and principles regarding the application have been determined.
  • Regulations have been made regarding the automatic transmission of license plate information to the new generation fuel pump payment recorder devices in fuel sales offered at fuel station businesses and the determination of the technical specifications of the system accordingly.
  • Information sharing about the system and other procedures and principles within the scope of the application have been determined.

Author Selma Kıy, Category Taxation Law

26September2023

SSI Incentive Will Not Be Applied to Retirees Excluded from the EYT Scope

According to the general letter dated September 22, 2023, numbered E-83604451-207.02-80971419, published by the Social Security Institution (In Turkish), there has been uncertainty regarding whether individuals who were registered to Social Security Institution before September 8, 1999 and meet the criteria of insurance period, the number of premium payment days, and age conditions can benefit from the 5-point social security premium incentive. It is also mentioned that the Ministry of Treasury and Finance, which funds this incentive, has been consulted to clarify this matter.

Author CottGroup Hukuk ve Mevzuat Ekibi, Category Social Security Law and Legislation

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