As you know, the Government has started to implement many measures due to the coronavirus epidemic.

In this context, according to the General Communiqué of the Tax Procedure Law published in the repeated Official Gazette numbered 31078 and dated 24/03/2020, the SSI premiums have been postponed for the below workplaces which are deemed to be a force majeure between 01/04/2020 and 30/06/2020 (including these dates):

Taxpayers with income tax liability in terms of commercial, agricultural and professional earnings.

Directly affected by the corona virus outbreak, and by its core business;

• Retail, including shopping malls,
• Health Service,
• Furniture manufacturing,
• Iron, steel and metal industry,
• Mining and quarrying,
• Building construction services,
• Industrial kitchen manufacture,
• Manufacturing of parts and accessories for automotive manufacturing and trade and automotive industry,
• Rent a car,
• Logistics and transportation, including storage activities,
• Artistic services such as cinema and theater,
• Publishing activities of books, newspapers, magazines and similar printed products, including printing,
• Accommodation activities including tour operators and travel agencies,
• Food and beverage services including restaurant, café,
• Textile and apparel manufacturing and trading,
• Taxpayers operating in the event and organization services sectors, including public relations,
• Belonging to the taxpayers operating in the sectors where the workplaces are decided to be temporarily suspended within the scope of the measures taken by the Ministry of Interior in terms of their main field of activity,

With the Communiqué published in the 31089 numbered Official Gazette on 04/04/2020; the application of Withholding and Premium Service Declaration in the entire Türkiye has been postponed to 01.07.2020.

In addition, new pilot cities have been added and the application dates have been determined as below:

1. For the tax residents in Kırşehir, the application was started to be executed on 01/06/2017
2. For the tax residents in Amasya, Bartın and Çankırı; the application was started to be executed on 01/01/2018
3. For the tax residents in Bursa, Eskişehir and Konya; the application was started to be executed on 01/01/2020 (Except the banks within the scope of Income Tax communique with No: 281)
4. The application for entire Türkiye will be effective as of 01/07/2020 with the declaration period of July / 2020.

Please also find below the important points to consider:

The Law on the Amendment of Some Laws No. 7226, which contains amendments in many laws, including articles on the struggle with Covid-19 outbreak, has entered into force by being published in the Official Gazette dated 26.03.2020 and with repeated number 31080.

Law No. 7226 includes accelerating access to individuals in disasters and emergencies, meeting energy expenditures from the budget, postponing financial liabilities and declarations, compensatory work to be done by the employer, short employment, bounced cheque, unprotested bill, those with loan depts or credit card depts and many more regulations.

You can Find the Regulations in the Law Below

Some amendments were made in the Labor Law (Article 64) with the Law No. 7226 Amending Some Laws published in the Official Gazette 31080 (1st Repeat) dated 26.03.2020.

The statements before the update are as below:

Compensatory Work

ARTICLE 64 – In cases where time worked has been considerably lower than the normal working time or where operations are stopped entirely for reasons of suspending work due to force majeure or on the days before or after the national and public holidays or where the employee is granted time off upon his request, the employer may call upon compensatory work within two months in order to compensate for the time lost due to unworked periods. Such work shall not be considered overtime work or work at extra hours.

Compensatory work shall not exceed three hours daily, and must not exceed the maximum daily working time in any case.

Compensatory work shall not be carried out on holidays.

With the Law no:7226 Article 43, the below update was announced: