With the Communiqué published in the 31034 numbered Official Gazette on 09/02/2020; the application of Withholding and Premium Service Declaration in the entire Turkey has been postponed to 01.03.2020.
In addition, new pilot cities have been added and the application dates have been determined as below:
- For the tax residents in Kırşehir, the application was started to be executed on 01/06/2017
- For the tax residents in Amasya, Bartın and Çankırı; the application was started to be executed on 01/01/2018
- 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)
- The application for entire Turkey will be effective as of 01/03/2020 with the declaration period of March/2020.
Please also find below the important points to consider:
- For the employees working outside the cities Amasya, Bartın, Bursa, Çankırı, Eskişehir, Kırşehir and Konya, however, receiving salaries from the tax residents in these cities and whose withholding taxes are paid & withholding tax declarations are submitted in these cities; the merged withholding tax and social security premium service declaration should be submitted via online portal to the tax authorities.
- For the employees working in Amasya, Bartın, Bursa, Çankırı, Eskişehir, Kırşehir and Konya, however, receiving salaries outside of these cities and whose taxes are paid and withholding tax declarations are submitted outside of these cities; the withholding tax declarations and social security declarations can be submitted separately as previous. The tax declarations can be submitted to the tax authorities and the social security declarations can be submitted to the social security authorities via their separate online portals.
You can access the relevant circular in Turkish from here:
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.