Social Security Premium, Tax Returns, Withholding Tax

Merged “Withholding Tax” and “Social Security Premium” Returns

With the communiqué dated 18/02/2017, two separate returns (“Withholding Tax” and “Social Security Premium”) that are submitted to two separate authorities (“Revenue Administration” and “Social Security Institution”) including information about employees are decided to be merged.

This merge, requires an update in the electronic return submission system, therefore the regulation has initiated as pilot for taxpayers in Kırşehir as of 1/6/2017 and for taxpayers is Amasya, Bartın and Çankırı as of 1/1/2018. For all the remaining, the beginning date was set as 1/7/2018 but this date was updated to 1/10/2018 and then to 1/7/2019. Finally, it is again set to 1/1/2020 for all remainin taxpayers.