The General Regulation Numbered 7143 Regarding the Reconstruction of the Tax and Other Certain Claims and Making Amendments in Certain Codes (Serial No:3) (“The Regulation”) is published in the Official Gazette dated 4th of July, 2018 numbered 30468. It includes provisions regarding the securities in domestic and abroad and capital market instruments as well as [...]
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CONSEQUENCES OF VIOLATING SOCIAL SECURITY PREMIUM PAYMENT OBLIGATION 2.08.2018 Declaring the wages lower than actual amounts for the purpose of avoiding financial and tax obligations, is a common practice in Turkey applied by the employers. However, Social Insurances and General Health Insurance Code numbered 5510 and the Tax Procedure Code numbered 213 set forth the [...]
The exemptions to the obligation of registering with the Data Controllers Registry are determined by the decision of the Personal Data Protection Board dated 02.04.2018 (the “Decision”). The Decision was published in the Official Gazette dated 15.05.2018 and numbered 30422. According to the Decision; Data processors who process data wholly by non-automatic means only if/when [...]
COMMUNIQUÉ ON PROCEDURE AND PRINCIPLES REGARDING THE APPLICATION TO THE DATA CONTROLLER – 6 APRIL 2018
Communiqué on Procedure and Principles Regarding the Application to the Data Controller (“Communiqué”) was published in the Official Gazette and entered into force on 10.03.2018. Pursuant to the Communiqué, any individual whose personal data is being processed may apply to the data controller at anytime. The applications shall be delivered to the data controller in [...]
The Communiqué Amending General Communiqué on Collection Serial: A No: 1 (Serial: A No: 10) (“Communiqué) was published in the Official Gazette and entered into force on 23.03.2018. A section titled “Suspension According to Article 48/A of Law on Collection Procedure of Public Receivables” is added to the General Communiqué on Collection Serial: A No: [...]
The Law on Making Amendments in Tax Laws and Certain Statutory Decrees (“Law”) was published in (2nd repeating) Official Gazette on 27.03.2018. Most of the provisions entered into force on 27.03.2018. Pursuant to the alteration made in Article 23 of the Income Tax Law, benefits granted by the employer to female employees by means of [...]
COMMUNIQUÉ ON SIGNING OF COMPANIES’ ARTICLES OF ASSOCIATION BEFORE TRADE REGISTRY OFFICES – 6 APRIL 2018
Communiqué Amending the Communiqué on Signing of the Articles of Association of Companies before the Trade Registry Directorates was published in the Official Gazette dated 13.03.2018. Cooperatives are included in the scope of the Communiqué on Signing of the Articles of Association of Companies before the Trade Registry Directorates. Prior to this latest amendment, signing [...]
The decision of the Board within Personal Data Protection Authority (PDPA), titled “Sufficient Measures to be Taken by Controller in Processing Personal Data of Special Nature” dated 31.01.2018 and numbered 2018/10 is published in Official Gazette dated 7 March 2018. (the “Decision”) As stated in the Decision, measures indicated in the Decision shall be implemented [...]
Communiqué on the Procedure and Principles Regarding the Fulfillment of Disclosure Obligation (“Communiqué”) is published in the Official Gazette and entered into force on 10.03.2018. Pursuant to Article 4 of the Communiqué, the scope of the disclosure obligation is defined and should bear the following: The identity card of the controller and if possible, of [...]
The Law Making Amendments in Certain Laws with the Purpose of Improvement in Investment Environment (“Law”) is published in the Official Gazette and entered into force on 10.03.2018. The basic changes brought by the Law are indicated below. Pursuant to the revised Article 26 of Code of Deed, mortgage transactions of immovable properties to secure [...]