Withholding and Premium Return Declaration Is Postponed to July 2019

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.

On the date of 27.10.2018, the Ministry of Treasury and Finance has announced a revision (item number: 5) on the 30578 numbered Official Gazette in regard to the “General Statement on the Withholding Tax Return and Monthly Premium & Service Declarations” (item number: 1).

With this announced statement, the entry into effect date of the imposition is postponed once again to July 1, 2019. Therefore, workplaces which are located outside the test zones will continue to declare their Withholding Tax Return and Monthly Premium & Service Declarations separately.

With the published postponement, new system will be in effect in August 2019 by declaring combined Withholding Tax Return and Monthly Premium & Service Declarations which belong to July 2019.

You can access further details regards the previous effective date and the test zones from our previously shared announcement.

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

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