Force majeure has been declared for the below places due to the fires started on 28.07.2021:
Osmaniye providence Kadirli and central districts, Antalya providence Akseki, Alanya, Gazipaşa, Gündoğmuş, Manavgat and İbradı districts, Mersin providence Aydıncık and Silifke districts; Adana providence Aladağ, İmamoğlu, Karaisalı and Kozan districts, Muğla providence Bodrum, Köyceğiz, Marmaris, Milas, Seydikemer and Kavaklıdere disctricts.
Based on that, for the taxpayers within these regions, the force majeure period has been accepted as from the start date of fire until 01.11.2021 (included.)
2021 minimum wage support has come into force with the Law No. 7333 published in the Official Gazette dated 28.07.2021 and numbered 31551.
Based on that, in case that all conditions are met, the minimum wage support will be automatically deducted from the social security premium payments on the upcoming periods by the Social Security Institution without any application.
The minimum wage support amount for 2021 would be 2.5 TRY daily and 75 TRY monthly.
The conditions required for minimum wage support can be summarized as below:
This support would be applicable for the employees working under status 4/a.
With Presidential Decree No. 2813, published on the Official Gazette numbered 31202 and dated 31.07.2020; withholding rates of rent payments of real estate, to be made in cash or to account, have been reduced from 20% to 10% until 31.12.2020, in accordance with the 94th article of Income Tax Law and 15th article of Corporate Tax Law.
Afterwards, with Presidential Decree published on the Official Gazette numbered 31499 and dated 02.06.2021, it was decided to apply 10% withholding rate for rent payments of real estate until 31.07.2021.
Now, with Presidential Decree published on the Official Gazette numbered 31553 and dated 30.07.2021, it was decided to apply 10% withholding rate for rent payments of real estate until 30.09.2021.
With Presidential Decree No. 2812 published in the Official Gazette dated 31.07.2020 and numbered 31202, VAT rates have been amended in some service sectors.