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CIRCULAR FOR 2020

122)Termination Ban and Unpaid Leave Applications Extended

121)7256 Configuration Application and Payment Periods Extended by One Month

120)Re-determined Amounts for 2021

119)Tax Procedure Law – Amounts Determined for 2021

118)Income Tax Law – Amounts Determined for 2021

117)Minimum Wage to be implemented in 2021

116)Change of Communiqué on Capital Loss, Debt Collapse in Companies

115)GIB Announcement about e-Ledger Application

114) Support to be given due to coronavirus outbreak

113)Implementation Periods of Reductions inVAT and Injunction Rates Extended

112)Regulation on The Protection of Personal Data in the Electronic Communication Sector Has Been Published

111)Implementation Periods of Employment Support and Incentives Extended

110)Short Work Allowance Application Period Extended

109)“Additional Employment Premium Support” Procedures and Principles Regulated by Law No. 7256

108)Law No. 7256 – General Communiqué on the Acquisition of Certain Assets into the Economy Has Been Published

107)Law No. 7256 – General Communiqué on the Principles of Restructuring of Finalized Debts Has Been Published

106)Law No. 7256 Procedures and Principles of Return to Employment Support

105)7256 sk.- Procedures and Principles regarding The Cessation and Notice of The Insured of Independent Employees

104)Procedures and Principles regarding the Restructuring of Receivables (SSI Premium and Administrative Fines) in accordance with Law No. 7256

103)Law No. 7256 – Tax Regulations

102)Law No. 7256 – Regulations for Employment

101)Law No. 7256 – Debt Restructuring

100)Transfer Times of Secondary Copies of e-Ledger and Berat Files for 2020 and 2021 to GIB Information Processing Systems

99)Principles regarding dividend advance that can be distributed

98)Short Work Allowance, Contract Termination Ban – Unpaid Leave Support Periods Extended

97)Announcement regarding Contract Fees In Foreign Currency or Indexed to Foreign Currency

96)Regulation Change regarding General Assembly Meetings of Joint Stock Companies

95)Deposit Rateof BSMV and Deposit Interest Received in Foreign Exchange Transactions Reduced

94)Capital Movements Circular Amended

93)Dividend Distribution Restriction Extended to 31.12.2020

92)General Communiqué on Transfer Pricing Has Been Amended

91)SCT rate increased in cars, VAT rate on education service reduced from 8 percent to 1 percent

90)Provisional 26th Amendment of Law No. 4447. Premium Support included in the Article

89)Exchange of Financial Account Information on Tax Issues Between OECD Countries

88)Changes were made to the Decision on State Aid in Investments

87)Vat Rate and Insted Rates of Workplace Rents are Reduced in Some Goods and Services

86)VUK General Communiqué Setting out the Principles of The Invitation Application

85)Employment Obligation of Workplace Physician and Occupational Safety Specialist to Less Dangerous Workplaces Postponed

84)SSI Premium Support to The Employer Who Benefits from Short Work Allowance and Cash Wage Support

83)Trade Registration Procedures of Signature Officials in Foreign Countries

82)2020/ 2. 2020/ 2. Revaluation Rate to Be Applied during the Temporary Tax Period

81)Personal Data Protection Authority “Right to Be Forgotten” Decision

80)COVID19 Working Guide Posters for Workplaces and Transportation Vehicles

79)Short work allowance extended by 1 month

78)Public announcement about the fulfillment of the lighting obligation

77)Decision on The Support to Be Provided in Specialized Free Zones

76) Supporting the Digital Activities of Foreign Exchange Earning Service Sectors by the Ministry of Commerce

75) Free (Foreign Exchange) Funds Will Be Deducted from 15% Tax

74) Decision on Virtual Trade Supports of the Ministry of Commerce

73) Announcement regarding the Declaration and Payment Obligation of Taxpayers under force majeure state with curfew lifted

72) New Regulation on Extending the Period of Sending APHbs to the Institution for Retrospective Incentive Change Requests

71) The Time It Take for E Notebooks to Be Created and Signed and the Loading Time of E Ledger Berats

70) Curfew Circular for People Under 18 and Over 65

69) Deadline to Print Tax Plate 1 June 2020

68) GVK General Communiqué on Tax Deduction for Tax Compliant Taxpayers

67) Procedures and Principles about Expense Restriction in Passenger Vehicles

66) General Communiqué on Changes to income tax law published

65) TUBITAK Call to Support SME for Order-Based R&D Projects

64) Withholding Rate on Lease Certificates Issued by Financing Bonds and Asset Leasing Companies Increased to 15%

63) BSMV Rate Increased to 1% in Foreign Exchange Treatments and Non-Physical Gold Sales

62) R&D Centers Have Been Extended to Report to the Ministry of Industry And Technology

61) Procedures and Principles regarding Dividend Distribution Restriction Explained

60) Deadline to Benefit from Asset Peace Application 30 June 2020

59) 2020-1 Term Temporary Tax Declaration and Payment Period Extended

58) Amended The Terms of Exception from the Obligation of Associations, Foundations and Trade Unions to Register data controllers

57) Submission of the Activity Information Form for Foreign Investments by the End of May

56) Principles regarding VAT Refund Application during force majeure period

55) MAY 2020 Financial Liabilities Calendar

54)Administrative Application Periods Have Been Extended to June 15, 2020

53)SSI’s General Article on Deferral of Premium Debts of Municipalities and Subsidiaries

52)Personal Data Protection Authority Announcements

51)Electronic Industry Registration Certificate (e-document) Application Started

50)Minimum Wage Support

49)Procedures and Principles regarding the Implementation of Cash Wage Support to be made within the scope of unemployment insurance law

48) Legal Obligations that Workplaces Must Make Due to COVID-19 under the Law no. 6331 on Occupational Health and Safety

47) 2020/March Monthly Premium Service Certificate Termination Period Extended

46) 2020/February and March VAT Declarations Issued and Payment Periods Extended

45) Missing Day Code for Unpaid Leave Created in SSI Declarations

44) Extending the Creation and Signing Time of Electronic Ledgers and the Uploading Time of Electronic Ledger Certificates

43) New Decisions taken by BDDK for Financial Institutions

42) 2019 Corporate Tax Declaration and Payment Period Extended by One Month

41) Law on Reducing the Effects of Epidemic No. 7244 on Economic and Social Life

40) Economic Decisions regarding the Virus Outbreak (3)

39)GIB 2020/3 Internal Circular – Main Activity Code Amendment Applications for Force Majeure

38) GIB 2020/2 Internal Circular – Cessation of Deadlines

37) Muh-SSI Merger Postponed until 2020/July

36) Announcements of the Ministry of Commerce about the General Meetings of the Company

35) Export Periods of ExportEd Goods Delivered Have Been Extended by 3 Months

34) About Delaying SSI Premium Payment Periods

33) Public Announcement of The Personal Data Protection Authority in the Process of Combating Covid-19

32) Basic Needs Support Loan

31) Extended Scope of Credit Card Payable Tax Types

30) Economic Decisions On Corona Virus Outbreak (2)

29) Force Majeure Inquiry Screen

28) TBB (Turkish Banks Association) Czech Payment Support Loan and Credit Support Announcement

27) VUK Communiqué on Force Majeure

26) Three-Month Postponement of ARDEB, TEYDEB AND BIDEP Report Submission Dates.

25) Considerations regarding the Implementation of Short Work Allowance

24) Turkish EximbankLaunches Support Package to Minimize Exporters From Virus Outbreak Process

23) Coronavirus Support Packages of Banks

22) Ministry of Treasury and Finance Announcement regarding force majeure

21) February/2020 VAT Statements and Ba Bs Forms have been extended

20) Amendment to the General Communiqué of the Recovery Participation Share Declaration

19) Economic Decisions On Corona Virus Outbreak (1)

18) Measures to be taken by the workplaces within the scope of labor law due to the coronavirus outbreak

17-A) Short Work Allowance Application Update

17) Short Work Allowance

16) Economic Decisions and GIB Announcements regarding corona virus outbreak

15) 2019 Income Tax Returns Issued and Payment Periods Extended

14) Declaration of SCT in “0” Rate Propane Deliveries

13) Vat Deposit Rates Applied on Some Deliveries Changed

12) January-2020 Period GEKAP Declaration Deadline Postponed by One Month

11) Deferral of MuhSGK and Valuable Housing Tax

10) Recovery Participation Share Declaration Communiqué Published

9) 2020 Expense Restriction on Passenger Cars

8) Daily Amounts Abroad, Exception to Income Tax to Be Applied in 2020

7) 2020 Minimum Wage Amount and SSI Implementation Changes

6) Invoice Regulation Limit for Jewelers Determined 4,200 TL

5) Change in VAT Rates of Some Products

4) Regulation on Recovery Participation Share

3) The Obligation to Exchange 80% of Export Fees to the Bank Has Been Abolished

2) Re-determined Amounts for 2020

1) Announcement regarding the Issuance of Invoices exceeding 5,000 TL and 30,000 TL from the GIB Portal as E-Archive Invoices

ANNOUNCEMENT REGARDING THE ISSUING OF INVOICES EXCEEDING 5,000 TL AS E-ARCHIVAL INVOICES

Date: 02.01.2020
Issue: 2020

Dear Customer/ Colleague,
invoices exceeding 30,000 TL (total amount including taxes for taxpayers) to be issued as “e-Archive Invoice” by taxpayers who are not included in the e-Archive Invoice application.
The announcement of the issuance of invoices exceeding the above mentioned amount from the GIB portal as an e-archive invoice will be issued by taxpayers who are not included in the e-Archive invoice application as follows: “As is known, the General Communiqué of the Tax Procedure Law No. 509 dated 19/10/2019 and published in the Official Gazette no. 30923 is as follows: IV.2.4.4.3. In accordance with the explanations in the section titled Other Invoices That Are Obliged to Be Issued as e-Archive Invoices;
By taxpayers who are not included in the e-Archive Invoice application, If the total amount of invoices to be issued from 1/1/2020, including taxes, exceeds TL 30,000 (the total amount including taxes for taxpayers, 5,000 TL) such invoices are presented by the Presidency as “e-Archive Invoice” except in the exceptional circumstances specified in sections “V.7.” and “VIII.” in the same section; if the total amount, including taxes, exceeds these amounts by collectively evaluating the invoices issued to the same people on the same day, it is stated that these invoices must be issued and received as e-Archive Invoices.
In order to inform our taxpayers about the issue, the following statements have been made:
1- This application will take effect as of 1/1/2020.
2- Taxpayers who are not included in the e-Archive Invoice application are included in the scope of the application.
3- If the sum of invoices issued to the same person on the same day exceeds the specified amounts, the specified obligation will occur. The practice of issuing paper (printed) invoices for transactions below the specified amount will continue as it has been for a long time. In addition, invoices issued due to sales of goods and services to the same persons on different days will not be taken into account together in the account of the specified amount.
4- Although each of the sales made to the same person on the same day falls below the specified amount, if the total amount of these sales exceeds the specified limits;
if invoices are issued in paper (printed) for these transactions, these invoicesmust be issued instead through the e-Document Portal and printed paper invoices must be canceled.
5- If the total amount of sales to be made on the same day and to the same taxpayer, including taxes, exceeds TL 5,000, and the total amount of sales to non-taxpayers exceeds TL 30,000, invoices for such sales will have to be issued as e-Archive Invoices through the e-Document Portal. Invoices below the specified amount will continue to be issued as paper (printed) invoices as they have been for a long time.
6- This obligation does not oblige our taxpayers to apply for e-Archive Invoice application and to obtain an electronic signature or financial seal.
7- The process of issuing invoices of the specified nature will be carried out only through the e-Document PORTAL created by our Presidency and made available to all taxpayers free of charge and does not oblige to make agreements with any private integrator organization.
8- The necessary improvements have been completed in the e-Document Portal by our Presidency for the issuance of invoices within the scope of the application and as of 1/1/2020, the e-Archive Invoice will be available to our taxpayers and can be arranged via computers, tablets, mobile phones, etc.
9- The e-Document is may be entered into the e-Document editing portal using the interactive tax office (ivd.gib.gov.tr) user code and ivd.gib.gov.tr password without the obligation to use a financial seal or electronic signature. they’ll get it.
10- The e-Archive Invoices to be created through the E-Document Portal will be completed by applying the financial seal of the Presidential systems with the approval of the taxpayer.
11- There is no need for any other software, application, accounting program or special integrator organization other than the e-Document Portal offered free of charge by our Presidency for e-Archive Invoices to be created within this scope.
12- It is possible for our taxpayers to use the e-Document Portal for invoice arrangements below the specified amounts if they wish. 13- The e-Archive Invoices issued can be forwarded to their recipients in all kinds of electronic environments (e-mail, sms, etc.), as well as by printing the paper output of the edited documents and applying the wet signature of the taxpayer on the document to their recipients.
14- E-Archive Invoices issued through the e-Document Portal do not need to be reported to our Presidency.
15- It is possible to query, view, download and print paper invoices through the e-Document Portal. However, the protection and submission of the e-Archive Invoices are the responsibility of our taxpayers in accordance with the regulations of the Tax Procedure Law and such documents must be downloaded electronically from the e-Document Portal or kept by obtaining paper output.
16- Inquiry and verification of the e-Archive Invoices issued from the https://ebelge.gib.gov.tr/earsivsorgula.html address of our Presidency will be carried out.
17- It ispossible to send the questions about the application to the forum site at http://forum.efatura.gov.tr/main_page.php,
earsiv@gelirler.gov.tr e-mail address or to obtain information from the Tax Contact Center line 189.

You can find the relevant announcementhere.
You can find the relevant communiqué text here.

Sincerely
Yeşim ERTUĞRUL
Sworn Financial Advisor
İtimat Sworn Financial Consultancy Inc.

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