The Tax Amnesty Law No. 7326 has been published with the Official Gazette numbered 31506 and dated 09.06.2021.

Social Security Institution has published the Circular No. 2021/20 related to this Law.

In the Circular, the application methods for the SSI receivables are elaborated along with the statements on the Tax Amnesty Law No. 7326.

The details under the topic "Application Timeline, Methods and Instalment Payments" can be summarized as below:

Per the 9th Article of Law No. 7326, the application deadline for the social security receivables is 31.08.2021 until 23.59. Furthermore, the applications would need to be done in person via mail, e-Government portal, or e-SSI portal.

Regarding the employees working under the status of Law No. 5510, Article 4/a; the applications can be done via e-SSI with the password or via mail for social security premiums, unemployment premiums, social security support premium, administrative fines, stamp taxes, special process tax, education contributions, outstanding premiums due from under-employment.

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)

With the Social Security Circular No. 2021/18, the authorities have made some changes on Circular No. 2018/8, which is about the premium supports for employees that benefit from the social aids under the 5^th Article of Law No. 3294.

The related changes that have been come into the force with Circular No. 2021/18 is as below:

1- The examples given for the period of benefit have been revised. Per that change;

Example 1: If the employee meets all the criteria stated on the 5^th Article of Law No. 3294, and they are employed on 23.07.2016, the employer portion of social security contributions for the period of 2016/July – 2017/June have been paid by the Ministry.

Example 2: If the employee (A) is employed by (Z) limited company & (Y) joint-stock company and is a resident at a home that gets social aids; we assume the hire and termination dates are as below:

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: