Amendments have been made on Income Tax Law Temporary Article 67 by the Presidential Decision numbered 4454 and dated 03.09.2021.

You can find below the details of the amendments:

The statements under the Council of Ministers Decision attachment-1 have been amended as below:

a) Sub-article (a-1);

The Ministry of Labor and Social Security has published a Communiqué on 02.09.2021 with regards to the measures about COVID-19 on workplaces.

Per that Communiqué;

The employers have responsibility for the health and safety regulations & measures in workplaces. Accordingly, they would need to notify the unvaccinated or incomplete vaccinated employees in writing about the COVID-19 vaccines.

If the employees are still unvaccinated after the notification and in case being diagnosed by COVID-19, the employer would also need to notify the employees with regards to the possible results per the Labor Law and Social Security Law.

In addition, as of 6 Sep 2021, the employers will be able to request PCR tests once a week from the unvaccinated employees and they would need to keep the results on their reports for the necessary procedures.

With the Official Gazette numbered 31506 and dated 09.06.2021, Law No. 7326 regarding the Tax Amnesty and Tax Reconstruction has come into force.

With Presidential Decision No. 4420 published in the Official Gazette numbered 31581 and dated 27.08.2021, the application deadline and the first installment deadline under Law No. 7326 regarding the Tax Amnesty and Tax Reconstruction have been extended one month.

Based on that Presidential Decision, to benefit from that tax amnesty and reconstruction statements, the applications would need to be made until 30.09.2021. And the first installment payments would need to be made until 01.11.2021 (31.10.2021 is the weekend.)

The applications can be made via the below ways:

Social Security Institution has published a General Instruction letter (dated 20.08.2021 and numbered 29840888) to postpone the obligations due to the flood disaster in Kastamonu province; Abana, Azdavay, Bozkurt, Çatalzeytin, Devrekani, İnebolu, Küre, Pınarbaşı and Şenpazar, in Sinop province; Merkez, Ayancık, Türkeli, Gerze, Boyabat, and Erfelek regions and in Bartın province; Ulus region.

You can find below the details of the Instruction Letter of SSI:

The statements would be applicable for the workplaces which have employees under Law 5510 - 4/a status or the self-employed individuals within the regions that were affected by the flood which are Kastamonu province Abana, Azdavay, Bozkurt, Çatalzeytin, Devrekani, İnebolu, Küre, Pınarbaşı and Şenpazar, Sinop province Merkez, Ayancık, Türkeli, Gerze, Boyabat and Erfelek, Bartın province Ulus regions.

a) All declarations that need to be done within the period between 11.08.2021 and 31.08.2021 (included) can be made until 27.09.2021, and no administrative fine would be applied per Article 102 of Law No. 5510.

b) The premium payments with the deadlines before 11.08.2021 and the premium payments related to 2021 July, August, September, October, and December can be done until 31.01.2022 without any late payment interest.