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25Şubat2025

Conditions for Obtaining the Withholding and SSI Contribution Service Declaration Password

Conditions for Obtaining Withholding and SSI Premium Service Declaration Password

The conditions related to the taxpayers who are eligible to submit their Withholding and Premium Service Declarations electronically are regulated in the Tax Procedure Law General Communiqué numbered 340 and Tax Procedure Law Circular numbered 15.

Based on these conditions, in summary, taxpayers will be able to obtain the password required for the transactions related to the Withholding and Premium Service Declaration from the relevant Tax Offices if they meet the following conditions:

  • Taxpayers whose accounting transactions are carried out by members of the profession who work dependently in the enterprise and who are licensed according to Law No. 3568 (Taxpayers whose accounting transactions are carried out by a Certified Public Accountant working within the company).
  • Taxpayers who have signed a full tax certification agreement with a Sworn Certified Public Accountant without being subject to any limits and restrictions.
  • Taxpayers whose total assets and net sales revenues are above a certain amount. The details regarding these amounts are stated below:
For 2024 Declarations in the 2023 Activity Period For Declarations for 2025 in the 2024 Activity Period
Total Assets 63,786,000.00 TRY 91,807,000.00 TRY
Net Sales 127,540,000.00 TRY 183,568,000.00 TRY

If one of the above conditions is met, taxpayers can request electronic declaration passwords from the Tax Offices to which they are affiliated with the ‘Request Form for Electronic Submission of Withholding and Premium Service Declaration’.

You can click on the link (In Turkish) for Tax Procedure Law Circular No. 15.

You can click on the link (In Turkish) for the Tax Procedure Law General Communique No. 340.

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