Certain provisions have been amended in Income Tax General Communiqué No. 252 with Communiqué numbered 315, published in Official Gazette numbered 31620 and dated 06.10.2021.

New updates have been made in the Communiqué, which regulates the deduction of taxes applied through withholding from the income or corporate tax calculated on the annual return, and the refund of the remaining portion, deduction, and refund of temporary tax resulting from tax errors related to taxes.

Certification of Simple Accommodation Facilities and Beach Premises The Regulation, which is published in the Official Gazette numbered 31609 and dated 25.09.2021, specifies the procedures and principles regarding the minimum qualifications of simple accommodation facilities (accommodation facilities which are operating without a license), beach premises, and their certifications, and it includes the provision of certificates to these entities, the procedures and principles regarding the determination of the physical conditions and operating principles that the beach premises have to comply with, promotion, information and approval of the price tariffs to be applied, and the inspection of the facilities.

Discounted VAT rates applicable to some goods and services and discounted withholding rate of rent payments have expired as of 30.09.2021.

The previous rates will be applicable as of 01.10.2021.

18% VAT rate will be applicable as of 01.10.2021 for the following goods and services;

Within the scope of "By-law Regarding Sale of Renewed Products"; secondhand mobile phones, which have data, voice, and short message traffic for at least 1 year, VAT will be calculated as 1% with the precondition of being renewed and certificated by renovation centers and authorized dealers.

Taxes incurred by the taxpayers due to the goods delivered within the scope of this order are not included in the return account of the transactions subject to the discounted rate.