Application of Withholding and Premium Service Declaration in Türkiye Has Been Postponed to 01.01.2020

With the law published in 29796 numbered Official Gazette on 09/08/2016, it has been decided to merge Withholding Declaration with Premium and Service Declaration, under the name “Withholding and Premium Service Declaration”.

As per the communiques published in the Official Gazette on separate dates, application of Withholding and Premium Service Declaration was started to be executed on 01/6/2017 in Kırşehir, and was extended on 01/1/2018 to Amasya, Bartın and Çankırı. With the communique amendment published in the 30844 numbered Official Gazette on 27/07/2019; declaration’s application in the entire Türkiye has been postponed to 01.01.2020.

Within the scope of the Law;

• Execution of administrative fine against incorrect declaration of the occupational code,
• Provisions such as responsibilities of Members of Profession (Certified Public Accountants) excluding pilot cities, will be effective as of 01/01/2020.

In case there will not be any further postponing decisions taken by the Ministry of Treasury and Finance, the application will be effective as of 01/01/2020 with the declaration period of January / 2020.

You can access the relevant circular in Turkish from here.

Author Selma Kıy, Category Social Security Law and Legislation, Taxation Law

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