Pursuant to duplicated Article 298 of Tax Procedure Law, revaluation rate has been published in the Official Gazette numbered 31318 and dated 28.11.2020. Revaluation rate announced in the rate of 9,11% (nine comma eleven) for 2020.

According to the rate, the administrative fines in Article 18 of the Turkish Personal Data Protection Law ("KVKK") numbered 6698 shall be imposed in 2021 as in the following amounts:

With the Official Gazette numbered 31322 published on 02.12.2020, period extensions have been made on the articles Temporary 26, Temporary 10, Temporary 19 and Temporary 21 of Law no: 4447.

Social Security Normalization Support (No:7252)

The Social Security Premium Incentive period known as "normalization support (numbered 7252)" in the Temporary Article 26 has been extended to 30.06.2021 and can also be valid for up to 6 months.

For private sector employers, three months from the month following the end of short-term/cash wage support until 30.06.2021.

New applications can be made for short-term employment application due to the Covid-19 force majeure reasons as of December 1, 2020 and the application period will expire on December 31, 2020.

Accordingly, employees who had not previously benefited from short-term employment allowance were given the opportunity to apply as of December 1, 2020. These employees will be able to benefit from short-term employment allowance for 3 months as of December 1, 2020.

For short-term employment applications made for the first time as of December 1, 2020, the allowances will start after the first 7 days. Therefore, for the first applications, employers are obliged to pay half (or full, depending on the employer's preference) salary for the first 7 days. This statement would not apply to employees who have previously applied for short-term employment.

The relevant Decision was published in the Official Gazette on December 1, 2020 with the number: 31321.

The President announced a Circular on Curfews and New Circular on Restrictions and Measures on 30.11.2020.

As per that Circular; until a new decision is taken, a curfew will be applied across the country on weekends; starting at 21:00 on Fridays, covering all Saturday and Sunday and ending at 05:00 on Mondays.

The first application will start at 21:00 on Friday, 04.12.2020 and end at 05.00 on Monday, 07.12.2020.

In addition, until a new decision is taken, a curfew will be restricted between 21:00 and 05:00 on weekdays (Monday, Tuesday, Wednesday, Thursday and Friday) throughout the country.

The first application will start at 21:00 on Tuesday, 01.12.2020 and end at 05.00 on Wednesday, 02.12.2020.

Also; during the curfew, certain places and persons will be exempted from the restriction in order to ensure the continuity of production, manufacturing, supply and logistics chains and the continuity of health, agriculture and forestry activities.

As per these decisions, the below will be exempt from these restrictions.