"The New Omnibus Law on the Amendment of the Income Tax Law (In Turkish) and Some Laws and Delegated Laws" proposed to the Speakership on 07.10.2022 will bring about the regulations to the Income Tax Law and Corporate Tax Law.

The Tax Exemption for Cash Meal Allowance for Employees;

In the case where meals are not served to the employees at the workplaces, it is expected that the cash meal allowance cost per workday, not over 51 TRY, will be exempted from income tax, and the payments over this amount and other benefits provided for this purpose will be taxed as wages. In the case, the cash meal allowance is transferred into the bank account of the employees and these amounts are used outside of the catering service firms, it will be possible to benefit from the related exception.

The Regulation on "Electronic Notification by the Social Security Institution" has entered into force on 01.10.2022 with the Official Gazette dated 24.9.2021 and numbered 31608 (In Turkish).

Within the scope of the relevant regulation, SSI has started to send e-Notification as of 09.02.2022 in Eskişehir, as of 04.04.2022 in Bursa, Konya and Gaziantep provinces, and as of 01.09.2022 in Ankara province.

With the implementation of the Electronic Notification application, the documents required to be notified by the SSI Central Organization/Provincial Social Security Offices, are signed electronically and sent to the electronic notification address of the companies.

1) What is Consumer Arbitration Committee?

Consumer arbitration committees are the institutions that conclude disputes related to consumer transactions and are established to find solutions to disputes that may arise from consumer transactions and consumer-oriented practices.

2) What are the Fundamental Regulations Made in the Regulation on Consumer Arbitration Committees?

With the relevant Regulation, the old regulation was abolished, and the working procedures and principles of the consumer arbitration committees and the procedures and principles related to process and transactions were generally determined.

The Regulation on Consumer Arbitration Committees ("Regulation") (In Turkish) has been published in the Official Gazette dated September 21, 2022 and numbered 31960. The regulations made in the Regulation are as follows;

What is Electronic Seal?

Electronic seal is defined as electronic data that is attached to another electronic data or has a logical connection to electronic data and is used for the purpose of verifying the information of the electronic seal holder.

What are the Fundamental Regulations Made in the Regulation on Procedures and Principles Regarding Electronic Seal?

The Regulation on Procedures and Principles Regarding Electronic Sea ("Regulation") (In Turkish) has been published in the Official Gazette dated September 14, 2022, and numbered 31953. The regulations made in the Regulation are as follows;