The obligatory Sanitation, Property and Inheritance Taxes shall be declared annually and can be paid by the tax responsible in two equal installments in the months of May and November.

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 end of November. Debt must be paid through directly applying to the relevant municipality or though the relevant municipality’s online system.

According to the 4th article of General Statement of Tax Procedure Law with item number 483, which was published in the Official Gazette dated 30.09.2017, information pertaining to daily Z reports that are generated by old and new generation cash registers (portable Payment Recording Devices with EFT-POS features are excluded) were required to be declared to Revenue Administration with the effective date 01.10.2018.

In accordance with the publication of the Law that was published in the 09.08.2016 dated Official Gazette numbered 29796, it has been announced that the Withholding Tax Return and Monthly Premium & Service Declarations are to be combined under a single return called “Withholding Tax and Premium Service Return”. Within the scope of this announced statement, the single return application was postponed to October 1, 2018 for Türkiye.

Subsistence (Daily Subsistence)

The concepts of travel allowance and subsistence are constantly being confused in our legislation. Although there are very important differences, it is known that SSI premiums are deducted from travel allowance and subsistence is not included in SSI premiums. Below are Mr. Resul Kurt and Mr. Mehmet Maç’s articles on the subject.

As subsistence is included in the Income Tax Law Article 24 which mentions the equivalents of expenses, they are fundamentally a business-related expense and not an allowance provided to an employee. However, they happen to be a benefit and allowance in cases when they are paid in lump sum under the name of daily subsistence and not as an exact and certified travel expense and when partially saved by the employees. The amount beyond the legal degree qualifies as a payment subject to taxation.