As per to the 115 numbered Tax Procedure Law and 29.03.2019 dated Circulars announced by the Revenue Administration certain amendments have been made in the tax declarations and the payment terms of the relevant declarations.

The organizations that have an industrial registry certificate, should declare their Annual Operating Statement which includes information about previous calendar year, within four months of the following year under 6948 numbered Industrial Registry Law.

A discount was provided for some good deliveries’ VAT, Special Consumption Tax (“SCT”) and title deed fees to be applied between 31.10.2018 – 31.12.2018 with the 287 numbered Presidential Decree which is published on 31.10.2018 dated and 30581 numbered repetitive Official Gazette. Afterwards, the Presidential Decrees with the number of 535, 540 and 541 has regulated that this discount duration for some good deliveries’ VAT, SCT and Title Deed Fee shall be extended for 3 months until 31.03.2019.

The 306 Serial numbered General Communique on Income Tax (the “Communique”) has published on the Official Gazette on 15.03.2019. the Communique has brought explanation regarding the procedure to be applied for the implementations that are brought with the 7161 and 7162 numbered Laws of which regulate the topics as follows: tradesman exemption for the sales made online, income tax exception for flight and diving services, income tax return for the compensations to be made to the ex-employees signed a settlement agreement and income tax exception for compensation payments.

The 7161 numbered Law published with the 17.01.2019 dated Official Gazette and the 7162 numbered Law published on the 30.01.2019 dated Official Gazette, were regulated these subjects: