With the Presidential Decree No. 2913 dated 29/08/2020, which was published on the Official Gazette No. 31229 on 30/8/2020, Decision on Determination of Value Added Tax to be applied to Goods and Services have been amended.

Within the scope of the related decision; VAT rates of education services provided by foundation universities and academies, private educational institutions, institutions which conduct remote education, private education courses, vocational education and rehabilitation centers, social activity centers and similar educational institutions have been decreased from 8% to 1% between the dates of 01 September 2020 – 30 June 2021 (related dates are included).

The merged Monthly Premium and Service Declaration will be applicable for the July 2020 income period and to be submitted until 26 August 2020.

Guidelines for data entry of Withholding and Premium Service Declaration can be accessed from the link below:

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

With the Decision of the President No. 2812 published in the Official Gazette dated 31.07.2020 and numbered 31202, VAT rates were amended in some service sectors.

As per the Provisional Article 6 added to the Decision No. 2007/13033 with the Decision of the President No. 2812, until 31.12.2020;