Per the criteria set by the Ministry of Industry and Technology, stock option benefits provided to employees at no cost or at a discount by techno-enterprise companies, and considered as wages, are exempt from income tax if their market value on the grant date does not exceed the annual gross wage amount for that year. The relevant details about this exemption have been published on the Official Gazette dated 27.09.2024 and numbered 32675.

The scope of this exemption:

The 10th Chamber of the Council of State annulled the provisions of the regulation and circular governing the exemption limit for cash meal payments made by employers to third parties for insured employees, as well as meal payments made through meal coupons, meal cards, meal vouchers, etc., provided against invoices.

Tax Procedure Law Circular 174 on the uploading of e-ledger certificates has been published.

Based on the authority in the repeated Article 242 of the Tax Procedure Law No. 213, the period for the creation and signing of e-Ledgers, which must be created and signed by those included in the e-Ledger application until the end of September 10, 2024, and the period for uploading the electronic ledger and certificate files that must be uploaded to the Revenue Administration’s Information Processing System within the same period have been extended.

Extension of the Deadline for Creating and Signing Electronic Ledgers and Uploading Electronic Ledger and Certificate Files:

The Presidency of Migration Management has completed the development of the online "Appointment System" allowing foreign nationals in Türkiye to manage their appointment procedures more securely and efficiently.

The Presidency of Migration Management has provided the following information on the new system:

Foreign nationals can now make appointments for all transactions they need to conduct at the Provincial Immigration Administration.