23 February 2021
TAX RETURN FOR CERTAIN SALARY INCOME SHALL BE SUBMITTED TO TAX AUTHORITY UNTIL THE END OF MARCH 2021
In 2019 with the “Law Numbered 7194 on Amendment of Certain Laws and in Decree Law No.375 Regarding the Digital Service Tax” (hereinafter referred to as “Law No.7194” or “the Law”), significant amendments has stipulated regarding the taxation of salaries. The details are provided with our tax bulletin dated 25.12.2019, with bulleting no 2019/005.
Furthermore, “the Income Tax General Communiqué (Serial No.311)” hereinafter referred to as “Communiqué No 311” or “the Communiqué” was published in the Official Gazette dated May 27, 2020 and numbered 31137.
Within this scope, the requirements of submission of personal income return for wages/salaries are summarized within this Tax Bulletin.
(Please note that this bulletin covers only salary income submission requirements.)