Social Security Institution has published a General Letter regarding the Remote Workdays and stated that if there are any remote workdays during a month, these days should be declared separately in the merged Monthly Tax and Social Security Premium declaration.

SSI also states that the related update has been made per the recently published Remote Work Regulation and for this purpose, a new column/area regarding the remote workdays added to the format of the Merged Tax and Social Security Premium Declaration Form.

Accordingly, the remote workdays of employees should be tracked by employers for the new declaration format.

With Presidential Decree No. 2813, published on the Official Gazette numbered 31202 and dated 31.07.2020; withholding rates of rent payments of real estate, to be made in cash or to account, have been reduced from 20% to 10% until 31.12.2020, in accordance with the 94^th article of Income Tax Law and 15^th article of Corporate Tax Law.

Afterwards, with Presidential Decree No. 3319, the period of the regulation has been extended to 31.05.2021.

With Presidential Decree published on the Official Gazette numbered 31499 and dated02.06.2021, it is decided to apply 10% withholding rate for rent payments of real estate until 31.07.2021.

With Presidential Decree No. 2812 published in the Official Gazette dated 31.07.2020 and numbered 31202, VAT rates have been amended in some service sectors.

With Presidential Decree No. 3318, the date of 31.12.2020 has been amended as 31.05.2021 in the 6th provisional article.

With Presidential Decree published on the Official Gazette No. 31499 on 02.06.2021; the date of 31.05.2021 is amended as 31.07.2021 in the 6th provisional article of the Decision on Determination of Value Added Tax Rates to be Applied for Goods and Services.

Accordingly,

• VAT rates applicable to some Goods and Services have been decreased from 18% to 8%,
• VAT rates applicable to some Goods and Services have been decreased from 8% to 1% until 31.07.2021.

VAT rates to be applicable until 31.07.2021 for the following goods and services have been decreased from 18% to 8%;

There are certain periods and deadlines stipulated in the Law on Regulation of Electronic Commerce no 6563 (E-commercial Law) for Message Management System (IYS) registration according to the official announcement made by the Ministry of Trade on 30.11.2020. According to the official announcement, for service providers with commercial electronic message approvals of over 150 thousand, the deadline of submitting confirmations has been postponed to 31 December 2020; for service providers with commercial electronic message approvals of 150 thousand or less, the deadline for submitting confirmations has been postponed to 31 May 2021. The deadlines which were determined with the announcement is not postponed and the deadline for registration has been finalized hereof.