The Law regarding Tax Amnesty and Tax Reconstruction has been published with the Official Gazette numbered 31506 and dated 09.06.2021.

The scope of this Law can be summarized as below:

• Specified receivable (Article 2)
• Outstanding receivable or receivables in the lawsuit phase (Article 3)
• Transactions in the investigation phase (Article 4)
• Tax Amnesty (Article 5)
• Correction of the company bookings (Article 6)
• Specified Social Security Institution receivables (Article 7)
• Outstanding administrative fines and employment premium amounts in the investigation phase (Article 8)

As you know, the remote workdays within a month would need to be declared to Social Security Institution per their General Letter published on 02.06.2021.

Based on this, it has been created a new column on the format of the merged Income Tax and Social Security Premium Declaration file as below:

Social Security Institution has published a General Letter regarding the Remote Workdays and stated that if there are any remote workdays during a month, these days should be declared separately in the merged Monthly Tax and Social Security Premium declaration.

SSI also states that the related update has been made per the recently published Remote Work Regulation and for this purpose, a new column/area regarding the remote workdays added to the format of the Merged Tax and Social Security Premium Declaration Form.

Accordingly, the remote workdays of employees should be tracked by employers for the new declaration format.

With Presidential Decree No. 2813, published on the Official Gazette numbered 31202 and dated 31.07.2020; withholding rates of rent payments of real estate, to be made in cash or to account, have been reduced from 20% to 10% until 31.12.2020, in accordance with the 94^th article of Income Tax Law and 15^th article of Corporate Tax Law.

Afterwards, with Presidential Decree No. 3319, the period of the regulation has been extended to 31.05.2021.

With Presidential Decree published on the Official Gazette numbered 31499 and dated02.06.2021, it is decided to apply 10% withholding rate for rent payments of real estate until 31.07.2021.