Covid-19 virus in Türkiye as well as all over the world, deeply affects human health, social and economic life. Due to the setbacks in working life and economy, declaration and payment periods of the annual income tax declarations, which must be declared until 31.03.2020, have been extended.

Ministry of Treasury and Finance annouced that the deadline for 2019 Annual Income Tax Declarations and first installment of tax payment which is 31 March 2020 was postponed to 30 April 2020.

Relevant circular in Turkish regarding the subject can be accessed from here.

Due to Covid-19 Coronavirus outbreak, which is on the Global agenda, in accordance with the press statement given as per the joint decisions of the Ministries of Family Labor and Social Services, Treasury and Finance, and Industry and Technology; there have been temporary amendments on incentives implemented to Teknopark companies and R&D Design Centers that will enable their employees to work from home.

Within the scope of 4691 numbered Law on Technology Development Zones, and 5746 numbered Law on Supporting Activities of Research, Development and Design, and relevant regulations; in order for businesses operating in Technology Development Zones and R&D Design Centers to benefit from exemptions and incentives, it is mandatory to physically conduct their activities within these areas.

With the 30/05/2013 dated & 2013/4966 numbered enactment; the employers within particular regions, benefit from the statements within the scope of Artical 81 of Social Security Law no: 5510 and have 10 or more employees, an additional six points SSI incentive has come into force.

With the dated 23/02/2020 and 2137 numbered Presidency enactment, the period of this incentive application was extended to 31/12/2020.

The below workplaces are out of the scope of this regulation:

• Workplaces which do not benefit from the statements within the scope of Artical 81 of Social Security Law no: 5510.
• Workplaces which benefits from the incentives within the scope of additional Article 2 of Law no: 5510.

Per the announcement on 09.02.2020 with the number 98547999-010.99-E.2339831;

The below regulations have been located within the scope of Social Security Law no: 5510, Article 94:

• For the disabled individuals who have not completed medical examination within the related period, disability payment would be stopped as of the payment period start date after medical examination period.
• The disability payment start dates have been regulated for the individuals whose medical examinations have been completed and if the disability statuses have not changed.