The conditions related to the taxpayers who are eligible to submit their Withholding and Premium Service Declarations electronically are regulated in the Tax Procedure Law General Communiqué numbered 340 and Tax Procedure Law Circular numbered 15.

Based on these conditions, in summary, taxpayers will be able to obtain the password required for the transactions related to the Withholding and Premium Service Declaration from the relevant Tax Offices if they meet the following conditions:

"The Communiqué on Keeping Commercial Books Not Related to the Accounting of the Enterprise in Electronic Environment" covering the regulations regarding the creation, maintenance, storage, and submission of commercial books in electronic environment was published in the Official Gazette dated February 14, 2025 and numbered 32813.

With the introduced regulation, it has been made mandatory to keep the share ledger, board of directors' resolution book, managers' resolution book, and general assembly meeting and negotiation book in electronic environment.

The General Communiqué on Tax Procedure Law (Serial No: 582) was published in the Official Gazette dated February 15, 2025 and numbered 32814.

In the Communiqué, the following arrangements have been made regarding inflation adjustment.

The domestic per diem amounts exempt from tax, applicable between January 1, 2025, and June 30, 2025, have been determined based on the coefficients for civil servant salaries for the January-June 2025 period, in line with Annex H of the Central Government Budget Law published in the Official Gazette dated December 31, 2024, No. 32769, and Article 24/2 of the Income Tax Law.

The overseas per diem amounts, effective as of January 1, 2025, have been determined within the framework of the "Decision on Allowances for Travel to the Turkish Republic of Northern Cyprus" and the "Decision on Overseas Allowances" published in the Official Gazette dated January 11, 2025, No. 32779, under Decision No. 9396.