Annual income tax returns for 2021 income will be submitted to the relevant tax offices in March 2022. (The deadline is March 31, 2022.)

All incomes subject to annual income tax return should be declared for the following income elements listed in Article 2 of the Income Tax Law. You can find the details for the annual income tax return obligation for wages below:

Components of Income:

1. Commercial earnings,
2. Agricultural earnings,
3. Wages,
4. Self-employment earnings,
5. Revenue from real estate, immovable assets
6. Revenue from securities, movable assets
7. Other earnings and revenue.

State Council Tax Cases Court has published a decision (E: 2020/17, K: 2021/2) regarding the taxation of the notice payments.

Per the published decision, the notice payments paid under mutual agreements before March 27, 2018 would be deemed as wage per Article 61 of Income Tax Law No. 193. Accordingly, the notice payments would be subject to taxation.

Social Security Institution has published Communiqué No. 2021/30 regarding the postponement on the SSI premium debt inspection for 5 points premium discount.

You can find the details of the Communiqué on below:

With SSI Communiqué No. 2021/26, it was stated that to be eligible for 5 points SSI premium discount, there should be no outstanding premium payments, unemployment premiums, administrative fines or late payment interest for all entities, branches, etc. within Türkiye as of September 2021 (September 2021 Income Tax and Social Security Premium Declaration.)

Social Security Institution has published a General Instruction letter numbered 30785909 and dated 08.09.2021 to postpone the obligations due to the flood & fire disasters.

You can find the details of that General Letter below:

• For Düzce province, between 06.07.2021 - 31.07.2021
• For Rize province, between 14.07.2021 - 31.07.2021,
• For Artvin province, between 22.07.2021 - 31.07.2021 (since 31.07.2021 is the weekend, the date is 02.08.2021, included)
• For Antalya, Mersin, and Osmaniye provinces, between 28.07.2021 - 26.08.2021 (included)
• For Adana and Muğla provinces, between 29.07.2021 - 26.08.2021 (included)
• For Muğla province Menteşe region, between 03.08.2021 - 26.08.2021 (included)
• For Yatağan region, between 06.08.2021 -26.08.2021 (included)