The Communiqué on the Procedures and Principles Regarding the Personnel Certification Mechanism ("Communiqué") is published and entered into forced in the Official Gazette numbered 31681 and dated 06.12.2021 to determine the procedures and principles regarding the certification of Data Protection Officers by the Turkish Personal Data Protection Authority ("the Turkish DPA".)

The important regulations that draw attention in the Communique are as follows:

The employee education level information field has become mandatory on the Social Security registration portal.

Accordingly, the appropriate one of the below options would need to be chosen to complete the social security registration process of the employee.

• Illiterate
• Primary school
• Secondary School
• High school or equivalent
• Higher or faculty
• Master
• Doctorate

Pursuant to duplicated sub-article (B) of Article 298 of Tax Procedure Law, the revaluation rate has been published in the Official Gazette numbered 31672 and dated 27.11.2021. Revaluation rate announced in the rate of 36,20% (thirty-six commas twenty) for 2021.

A- AMENDMENTS IN INCOME TAX LAW

1- Income Taxed in the Simple Method Are Exempted from Income Tax

With the relevant regulation, the earnings of taxpayers who fulfill the requirements stated in Articles 47 and 48 of the Law No. 193 and those who are taxed in the simple method and who are not among those who cannot benefit from the simple method listed in Article 51, are exempted from income tax. An annual statement will not be submitted for exempted earnings.

The earnings of the taxpayers who are taxed in the simple method in 2021 are exempted from income tax. The taxpayers concerned will not file an annual income tax declaration, and even if they file an annual tax return due to other incomes, they will not include these earnings in their declarations.

Even if the taxpayers who are subject to the simple procedure will not file a declaration, they will issue and receive documents in accordance with the provisions of the tax procedure law.

2- Contributions Provided from Public Institutions to Farmers are Exempted from Income Tax

With the recurrent Article 20/C added to the Income Tax Law, agricultural support payments provided from public institutions are exempted from income tax with the purpose of supporting farmers and the agricultural sector.