With the Circular dated April 14, 2023, and numbered 2023/19, published by the Social Security Institution, the procedures and principles of the 5-point SSI premium incentive for retired employees within the scope of EYT have been announced.

Accordingly, to be able to benefit from this discount in the second paragraph of the temporary article 95 of Law No. 5510, the below conditions should be met;

According to the Article 2 of Industrial Registry Law No. 6948 (In Turkish), industrial businesses must be registered to industrial registry and receive a registration certificate.

Companies, which have industrial registry certificate, are required to declare their "Annual Operating Statements” including the information that belongs to preceding year within the first four months of every year.

With the application number 2019/4055 and dated January 14, 2019 Constitutional Court Decision has been published in the Official Gazette No. 32161 on April 12, 2023, it has been concluded that the Right to Request the Protection of Personal Data by sharing arrest, type of crime and identity information without his/her consent in the petitions sent by the person in the Penal Institution to Public Authorities Has Been Violated.

With the Official Gazette dated the 31st of March 2023 and numbered 32149; Presidential Decision with the number 7015 has been published regarding the technology development and R&D regions under the emergency state.

With that decision, in the calculation of the income tax withholding incentive within the scope of the “Technology Development Zones Law” with the number 4691 and the “Supporting Research, Development, and Design Activities Law” with the number 5746, the income tax incentive rate that is applied for the time performed outside of R&D and technology development regions, will be applied as a hundred percent (for the whole working period) during the period of emergency state in the provinces were affected by the earthquake and declared as the state of emergency as of 6th February 2023.