According to the 2nd Article 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" within the first four months of every year.

Annual operating statements shall be submitted on The Ministry of Industry and Technology's website www.sanayi.gov.tr (In Turkish), from the section "Industrial Registry Information System", which can be found under the "E-Services" menu.

As it is known, Art. 16 of the Turkish Data Protection Law ("KVKK") numbered 6698 states that "Natural and legal persons who process personal data shall register with the Data Controllers Registry prior to the start of data processing" and with the provision "Data controllers are obliged to register Data Controllers’ Registry Information System ("VERBIS") within the period determined and announced by the Authority" provision is included.

In the event, which is the subject of the Turkish Constitutional Court with application No. 2018/11988 and decision dated 10.03.2022, the Applicant works as a civil servant within the Municipality of Söke ("Municipality"). Working hours in the Municipality are tracked by fingerprint system. Despite the Applicant's objections, the case has been brought to the court of first instance, as the fingerprints continued to be taken by the Municipality.

The court of first instance decided to annul the administrative act with the acceptance of the case. In the reasoning of the decision, it is stated that the controlling of employee's working hours by fingerprint scanning system should be evaluated within the scope of the processing of personal data within the scope of the right to respect of private life, by referring to the relevant legislation. The court of first instance also stated that there is no detailed legal regulation regarding the tracking of working hours of civil servants, and that having a legal basis for restriction of fundamental rights is a constitutional obligation and at the same time one of the basic principles in the European Convention on Human Rights.

A new Omnibus Law has been published with the Official Gazette numbered 31810 and dated 15.04.2022.

With that new Law, some amendments have been made on Income Tax Law, Corporate Tax Law and VAT.

You can review the details about these amendments on below: