As it is known, combining the "Withholding and Premium Service Declaration" has been initiated in the city of Kırşehir on 01.06.2017, and followed by Amasya, Bartın and Çankırı on 01.01.2018 according to the provisional Article 2 of the 29983 numbered General Communiqué published in the Official Gazette dated 18.02.2017.

Sanitation Tax

Sanitation tax is collected from the workplaces which uses solid waste collection and sewage system services every year as two installments (May and November). Second installment must be paid until 30.11.2019. Debt must be paid through directly applying to the relevant municipality or though the relevant municipality’s online system.

General definition is as follows:

Residences, workplaces and the other buildings which use solid waste collection system are subject to Sanitation Tax inside of municipal boundaries and inside of the municipal adjacent area.

If your tax liability is not open at registered municipality, tax payment will be inapplicable. This situation does not constitute a problem until the registered municipalities become an obligated tax payer. If the company is an obligated tax payer or the company needs to have a municipality work license, in this case the payment of this tax will be an obligation and debt will be calculated and applied starting from the establishment date of the company. This tax type is obligatory to be paid by all types of companies.

7183 numbered “Law on Turkish Tourism Promotion and Development Agency” has been published in the Official Gazette numbered as 30832 on 15.07.2019 and become effective as of 01.10.2019.

Procedures and principles regarding declaration and collection of tourism share within the scope of 7183 numbered Law have been announced in the General Communique of Tourism Share Declaration which was published in the Official Gazette numbered as 30936 on 02.11.2019.

There have been important changes implemented on applications of e-Ledger, e-Invoice, e-Archive with the Communiqué dated 19.10.2019 and published in the Official Gazette numbered 30923 in regard to amending General Tax Procedural Law Communiqué with the item number 509 and General Electronic Ledger Communiqué with the item number 3.

With the amendments, in addition to the documents such as e-Invoice, e-Archive, e-Dispatch Note, e-Ledger, e-Producer Receipt, e-Self Employment Vouchers and e-Ticket; taxpayers who issue e-Insurance Certificate, e-Expense Voucher, e-Receipt and e-Exchange Receipt are also included in scope of the legislation.