Turkish Revenue Administration has published a Circular numbered 136 and dated 08.07.2021.

Per the Circular;

The submission deadline of VAT, Stamp Tax and Income Tax & Social Security Premium declarations has been postponed to Friday July 30, 2021, COB.

"Form Ba" and "Form Bs" documents for 2021 June period can be submitted until Friday Aug 6, 2021, COB.

The electronic bookings signatures can be completed until Friday Aug 6, 2021, COB.

Social Security Institution has published a General Letter regarding the premium deadline extension due to COVID-19.

The below statements have been included on the General Letter as a summary;

On the General Letter numbered 5157380 and dated 02.04.2020, the below decisions were made as below:

The social security premiums accrued during the force major period can be paid within 15 days as of the end date of force major status for the below individuals/institutions:

a) From the date 22.03.2020 until the end of force major date, the individuals who have completed 65 can benefit without an application.

b) The rest of the individuals who can prove their chronic disease/illnesses via a health report can benefit with an application.

By the letter of Ministry of Treasury and Finance, General Directorate of Public Financial Management and Transformation dated 07/07/2021 and numbered 27998389-010.06.02-421208, the expense limits exempt from income tax for July 1, 2021 - December 31, 2021 has been announced.

The Tax-Exempt Amounts of Domestic Travel Expenses

The tax-exempt amounts of domestic travel allowances for July 1, 2021 and December 31, 2021 are as below:

Social Security Institution has published a General Letter to explain the details regarding the termination codes, which causes a refund of the additional employment incentives (with No. 7256) to the Social Security Institution from the employers with interest.

Per that General Letter, the incentive amounts with regards to Law No. 7256 would need to be refunded back to the Social Security Institution along with interest if the termination takes place with the below termination codes: