With Presidential Decree No. 2812 published in the Official Gazette dated 31.07.2020 and numbered 31202, VAT rates have been amended in some service sectors.

With Presidential Decree published on the Official Gazette numbered 31499 and dated 02.06.2021; the date of 31.05.2021 was amended as 31.07.2021 in the 6th provisional article of the Decision on Determination of Value Added Tax Rates to be Applied for Goods and Services.

With Presidential Decree published on the Official Gazette numbered 31553 and dated 30.07.2021; the date of 31.07.2021 is amended as 30.09.2021 in the 6th provisional article of the Decision on Determination of Value Added Tax Rates to be Applied for Goods and Services.

Accordingly,

Motor Vehicles Tax;

2^nd installment payment of the Motor Vehicles Tax for 2021 shall be made between July 1 and July 31.

If you have registered vehicles to your name or company, 2^nd installment payment of Motor Vehicles Tax is necessary to be done. Taxpayers can view and pay their taxes without logging into the Interactive Tax Office by submitting only the license plate and Turkish ID number.

The Motor Vehicles Tax can be paid;

• Over the directorate's website www.gib.gov.tr (Interactive Tax Office and GİB Mobile application) (https://ivd.gib.gov.tr/) between 02.00 a.m. and 11.45 p.m.;
• Via credit cards of the contracted banks
• Via bank cards or bank accounts of the contracted banks,
• Via credit cards, bank cards, and other payment methods of abroad banks,
• From the contracted banks':
• Branches,
• Alternative payment channels (Online Banking, Telephone Banking, Mobile Banking, etc.)
• From PTT Offices
• From Tax Offices

According to the Circular numbered 27998389-010.06.02-421208 published by the Ministry of Treasury and Finance with the subject "Financial and Social Rights", the coefficients used to calculate the wage of public officers have been revised effective as of July 1, 2021.

Income Tax Exempted Child Support

The following values have been calculated by considering these coefficients and shall be applied for the period between the dates of 01.07.2021 - 31.12.2021 monthly child support to be exempted from income tax is;

Turkish Revenue Administration has published a Circular numbered 136 and dated 08.07.2021.

Per the Circular;

The submission deadline of VAT, Stamp Tax and Income Tax & Social Security Premium declarations has been postponed to Friday July 30, 2021, COB.

"Form Ba" and "Form Bs" documents for 2021 June period can be submitted until Friday Aug 6, 2021, COB.

The electronic bookings signatures can be completed until Friday Aug 6, 2021, COB.