12February2021

2021 I. Period Travel Expense Amounts Exempt From Income Tax

In accordance with the letter of the Ministry of Treasury and Finance, General Directorate of Public Financial Management and Transformation dated 6/01/2021 and numbered 27998389-010.06.02-11638, the expense limits exempt from income tax for the period of 1 January 2021 - 30 June 2021 has been announced.

The Tax-Exempt Amounts of Domestic Travel Expenses

The tax-exempt amounts of domestic travel allowances for the period of 01 January 2021 and 30 June 2021 are as below.

Monthly Gross Amounts (TRY) for the period of 1.1.2021-30.06.2021			Daily Amount Exempt From Tax (TRY)	Reference Column As The Basis of Travel Expense
4,169.88		TRY and more	73,50	II
4,140.04	4,169.87	TRY in between	61,65	III
3,775.31	4,140.03	TRY in between	57,55	IV
3,311.11	3,775.30	TRY in between	54,05	V
2,746.61	3,311.10	TRY in between	47,65	VI
2,746.60		TRY and less	46,35	VII

Author Erdoğdu Onur Erol, Category Taxation Law

08February2021

Minimum Subsistence Allowance Status Updates

As known, per the Article 32 of the Income Tax Law, the marital status and family status of the employees are taken as basis in determining the Minimum Subsistence Allowance amount.

Changes in marital status and family status must be notified to the employers within 1 month at the latest.

These changes are notified to the employer with the Minimum Subsistence Allowance Form.

With regards to this, any incorrect calculation can be prevented if the employers remind the employees about the updates on marital or family statuses via MSA forms.

Author Erdoğdu Onur Erol, Category Taxation Law

22January2021

2021 Tax Declaration Announcement & Advertisement

The publication below may be out of date due to postponements and recent announcements. Please contact your client representative to have further information and for your queries about the recent announcements regarding your legal obligations.

All kinds of announcements and advertisements done within municipal borders and adjacent areas are subject to Announcement and Advertisement Tax. Natural or legal persons, who make the advertisement on their or other’s behalf, are considered as taxpayers of the relevant tax. Advertisement companies, who conduct announcement and advertisement works on behalf of others, are liable to pay the taxes of announcements and advertisements on taxpayers’ behalf. Announcement and Advertisement Tax payments can be made through registered municipalities’ e-municipality system and related banks.

Author Selma Kıy, Category Taxation Law

22January2021

Motor Vehicle Tax Payment for 2021 1st Period

The publication below may be out of date due to postponements and recent announcements. Please contact your client representative to have further information and for your queries about the recent announcements regarding your legal obligations.

1st installment payment of Motor Vehicles Tax for 2021 shall be done between 01 January – 31 January.

If you have registered vehicles to your name or company, 1st installment payment of Motor Vehicles Tax is necessary to be done. Taxpayers are able to view and pay their taxes, without logging into Interactive Tax Office, by submitting only the license plate and Turkish ID number.

Payments can be deposited from postal offices, tax offices and the banks which have an agreement with the authorities.

You can access related details on Motor Vehicles Tax from here. (The link is in Turkish)

Should you have any queries, please contact us.

Author Selma Kıy, Category Taxation Law