Some regulations have been made on some tax laws with the Law No. 7417 (In Turkish) and Law no: 375 published in the Official Gazette dated 05.07.2022 and numbered 31887.

The summary of the regulations is as below:

1. The regulations on AATUHK No. 6183 (Law Regarding the Collection of Public Receivables)

With the amendment made in Law No. 6183 (In Turkish), the indefinite letters of guarantee, which are accepted as collateral and given by banks, would also need to be unconditional.

In addition to bank letters of guarantee, indefinite and unconditional bail bonds given by insurance companies will also be accepted as letters of guarantee.

The regulation entered into force on 05.07.2022.

• Income Tax Exempted Food Allowance
• Income Tax Exempted Commuting Allowance

Income Tax Exempted Food Allowance

Meal allowance tax exemption amount that is applied as of 1st of July 2022 was announced on 08.07.2022 dated and 31890 numbered bis Official Gazette. Based on that the meal allowance which is provided by the employer outside of the workplace and workplace outbuildings as defined in the (8)th clause of Article 23 of Income Tax Law (In Turkish), exemption amount is defined as 51.00 TRY to be applied as of July 1st 2022.

The Law on Amending the Law on the Regulation of Electronic Commerce was published in the Official Gazette dated 07.07.2022 and numbered 31889. The relevant regulations bring fundamental changes in the E-Commerce Law No. 6563 ("Law").

The 2022 minimum wage support has come into force with the Law No: 7417 published on the Official Gazette dated 01 July 2022 and numbered 31887.

Based on that, in case that all conditions are met, the minimum wage support will be automatically deducted from the social security premium payments on the upcoming periods by the Social Security Institution without any application.

The conditions required for 2022 minimum wage support can be summarized as below: