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Legislation - CottGroup Holistic Business Services

22March2022

Unemployment Insurance in Trade Unions

Social Security Institution has published a General Letter to confirm that the presidency and management boards of labor unions and confederations are subject to unemployment insurance premiums.

On the General Letter, the authorities state that the presidency and management boards of labor unions and confederations are considered as insured within the scope of the article 4/1-(a) Law: 5510 (In Turkish).

Also, if the presidency and management boards of labor unions and confederations get retired during their duties, they can continue their duties and the social security support premium would be applied for these individuals.

Author Erdoğdu Onur Erol, Category Social Security Law and Legislation

18March2022

Price Increase in Departure Fee

The amount of fees collected from passengers departing abroad has been increased from 50 TRY to 150 TRY with The Presidential Decision on the Redetermination of the Amount of Departure Fee No. 5307 published in the Official Gazette (In Turkish) dated 18.03.2022 and numbered 31782.

What is Departure Fee?

Departure fee is mandatory fee for all Turkish citizens who is travelling abroad with a Turkish passport.

Author CottGroup Hukuk ve Mevzuat Ekibi, Category Turkish Commercial Code

15March2022

Amendments on the Customs Law

With the Presidential Decision No. 5303 (In Turkish) published in the Official Gazette dated 15.03.2022 and numbered 31779, amendments were made to the Customs Law. With the amendments;

Along with the changes, tax rates have been adjusted for online shopping,

  • For non-commercial purchases under 150 Euros and drugs purchases that under 1.500 Euros made by natural persons;
    • 18% if the goods come from the European Union,
    • If the purchased goods comes from other countries (such as India, China etc.), it will be subject to 30% tax rate.
  • Legal entities will also be subject to the same tax rates for purchases under 22 Euros.
  • Items that are more than gifts brought by international passengers on their return will also be subject to the same tax rate.
  • In addition, the applicable tax rate will be 0% for books or similar printed publications for individual use, the value of which does not exceed 1.500 Euro.

Author CottGroup Hukuk ve Mevzuat Ekibi, Category Turkish Commercial Code

15March2022

Pre-filled Tax Return System for 2021 Annual Tax Returns

Taxpayers / individuals who have annual income tax return obligations due from their wage incomes or other non-wage incomes / personal investments in 2021 (including R&D and technology development zone employees) can submit their annual income tax returns by using the Pre-filled Tax Return System of the Revenue Administration.

Since the wages of the liaison office employees are exempt from income tax, these amounts would not be taken into account during annual income tax return calculations.

The employees can reach Pre-filled Tax Return System via their personal e-Government account passwords. You can also check the detailed info of the Revenue Administration Pre-Filled Tax Return System on the below link:

Pre-Filled Tax Return System (In Turkish)

Author Erdoğdu Onur Erol, Category Taxation Law

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