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31May2023

Period Extended for the Restructuring of Tax Debts within the Scope of Law No. 7440

Presidential Decree No. 7300 on the extension of the application and first installment payment periods in the Law No. 7440 on Restructuring of Certain Receivables and Amending Certain Laws was published in the Official Gazette dated May 26, 2023 and numbered 32202.

Within the scope of the relevant decision, the application period has been extended until June 30, 2023 for the transactions to be made within the scope of the Law No. 7440 on the Restructuring of Certain Receivables and the Amendment of Certain Laws.

Transactions subject to extension according to the Presidential Decree are as follows:

Author Selma Kıy, Category Taxation Law

24April2023

Update on The Technology Regions and R&D Incentives

A new update regarding The Technology Region, R&D and Design Centers income tax incentive has been published on the Official Gazette dated April 20, 2023 and numbered 32169.

The scope of the related article can be summarized as below:

Author Erdoğdu Onur Erol, Category Taxation Law

20April2023

How Will the SSI Incentive Be Applied for Retirees Under EYT?

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;

Author CottGroup Hukuk ve Mevzuat Ekibi

18April2023

Deadline of Annual Operating Statement is 02.05.2023

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.

Author Selma Kıy, Category Taxation Law

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