Taxpayers / individuals who have annual income tax return obligations due from their wage incomes or other non-wage incomes / personal investments in 2023 (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.

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)

With the amendment made on January 25, 2024, temporary Article 101 was added to the Social Insurance and General Health Insurance Law No. 5510 (In Turkish), and the application of minimum wage support was continued.

The mentioned article provides that employers who employ insured persons subject to long-term insurance branches under clause 4/1-a can benefit from minimum wage support, and general regulations regarding the conditions for benefiting from the support, and in which cases the support will not be provided have been introduced. In summary;

Communiqué (Communiqué No: 2024-32/69) Amending the Communiqué on Decree No: 32 on the Protection of the Value of Turkish Currency (Communiqué No: 2008-32/34) was published in the Official Gazette numbered 32474 on February 28, 2024.

The purpose of the Communiqué is to introduce certain exceptions to the principles of application of the prohibition of payment in foreign currency.

The relevant communiqué regulates that while some obligations are obliged to be paid in Turkish Lira, these payments can now be made in foreign currency.

The amendment to the 50th Series General Communiqué on Value Added Tax (VAT) was published in the Official Gazette dated February 10, 2024.

With the amendment: