Durations; which were stated in the clauses (a), (b), (c) and (e) of the 13th paragraph of the 10th Article that belongs to “The Law no. 7143 on Restructuring Taxational and Other Certain Debts and Amendments in Certain Laws”, published in the Recurrent Official Gazette numbered as 30611 on 30 November 2018; are extended for 6 months starting from the due dates with the Presidential Decree numbered as 405, which extends the duration for 6 months starting from the due dates of declarations of relevant assets and %2 tax payments over the declared amounts.

The Regulation on Amending the Regulation on Short-time Working and Short-time Working Allowance entered into force upon having been published in the Official Gazette No. 30590, dated 09.11.2018.

This regulation contains the amendments made to the Regulation on Short-time Working and Short-time Working Allowance, which entered into force upon having been published in the Official Gazette No. 27920, dated 30.04.2011. The relevant regulation has been prepared on the basis of the below detailed Additional Article 2 of the Unemployment Insurance Law No. 4447.

According to the Art. 18 of the Social Security and General Health Insurance Law, benefit for temporary incapacity is given by the Social Security Institution (“SSI”) to the 4/a or 4/b insured employees with the provision of receiving sick leave report from doctors or health committees authorized by the SSI. Also in the 6th clause of the same article states that: “Benefits for temporary incapacity is paid in the name of the Institution, by the workplaces concluded collective labor agreement and employers of public administrations, to the insurant in accordance with the procedure and principles determined by the Institution, and afterwards shall be collected via net off with the Institution”. It is provided with the 2016/21 numbered Circular that not only the workplaces that conclude collective labor agreements and public administrations but also all workplaces that demand, shall benefit from this practice.

In accordance with the publication of the Law that was published in the 09.08.2016 dated Official Gazette numbered 29796, it has been announced that the Withholding Tax Return and Monthly Premium & Service Declarations are to be combined under a single return called “Withholding Tax and Premium Service Return”. Within the scope of this announced statement, the single return application was postponed to October 1, 2018 for Türkiye.