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In the general letter published by the Social Security Institution, explanations are provided regarding the implementation principles for the assessment of insured employee notifications relating to periods after the completion date of work in temporary workplace files within the scope of fictitious insurance, as well as ensuring consistency in practice.
Pursuant to the first paragraph of Article 112 of the Regulation on Social Insurance Procedures, it is stipulated that, for contracted works, the amount of labour notified to the Institution up to the date on which the final acceptance or provisional acceptance is completed without deficiencies, and for private construction workplaces, up to the date on which the construction is completed, shall be taken into consideration.
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Author Selma Kıy, Category Social Security Law and Legislation
On October 1, 2026, the Personal Data Protection Authority ("Authority") published the "Public Announcement on the Notification Procedure for Responses to Be Given to Data Subject Requests." The announcement addresses an issue frequently encountered in practice and clarifies the procedure by which the response given to a data subject request must be notified.
The starting point of the announcement is the finding, established in the examinations conducted within the scope of the complaints submitted to the Authority, that certain data controllers respond to requests solely by oral methods. The Authority has clearly stated that such a practice is not accepted as a response complying with the legislation.
Author Ezgi Anasız, Category Personal Data Protection Law
Law No. 7582, published in the Official Gazette dated June 4, 2026 and numbered 33270, introduced a significant amendment to Article 32 of Corporate Income Tax Law No. 5520.
Pursuant to this amendment, for the 2027 fiscal year and subsequent taxation periods, a 12.5% corporate income tax rate will apply to income derived exclusively from manufacturing activities by companies that hold an Industrial Registry Certificate and are actively engaged in manufacturing activities.
Author Selma Kıy, Category Taxation Law
With the announcement published by the Social Security Institution, General Directorate of Insurance Premiums, on September 28, 2026, an update has been made to the e-No Debt System and the EKAP debt inquiry web service used by the Public Procurement Authority.
Under the update, provided that the debt inquiry date and the date on which the inquiry is based are the same day, certain employers with overdue debts to SSI may also be issued an e-No Debt Certificate, subject to specific conditions.