In the General Letter No. 4909683 dated 23/3/2020, SSI has announced the deadlines and instructions with regards to the monthly premium and service declarations of the employers who made their applications for benefiting from the previous premium promotion, support and discounts within the legal period.
However, they need some revisions with regards to the deadlines due to the Covid-19 pandemic.
Based on this, SGK has published a new announcement on 01.06.2020 with no 6383458 and the previously published announcement dated 22.05.2020 with no 6237651 has been abolished as of its publication date.
The publication below may be out of date due to postponements and recent announcements. Please contact your client representative to have further information and for your queries about the recent announcements regarding your legal obligations.
Sanitation Tax
Sanitation tax is collected in 2 installments each year from the workplaces that benefit from the municipal solid waste collection and sewerage services. Deadline for the first installment is 01.06.2020.
Property Tax
Deadline for the first installment of property tax is 01.06.2020.
In the General Letter No. 20662475 dated 27/12/2019, SSI has announced that as of 2020/January monthly premium and service declaration, if the employers who have the wrong incentive record submit the premium and service document with the same or different incentive law number, the retrospective incentive change requests under the scope of Law no 5510, Article 17 would not be proceed unless the records in the wrong incentive list are corrected.
According to the general communiqué no: 311 which has been published by the Revenue Administration Directorate on 27.05.2020 explanations regarding taxation of salaries are as follows:
Taxation and Declaration of Salary Income Received from Single or Multiple Employers
Taxed by stoppage;
In case of total income amount of taxpayers, who receive salary income from a single employer, exceeds the amount indicated in the fourth income bracket (600.000 TL for 2020) of the tariff written in the 103rd article,
In case of total income amount of taxpayers, who receive salary income from more than one employer, exceeds the amount indicated in the fourth income bracket (600.000 TL for 2020), including the income received from primary employer,
In case of taxpayers’, who receives income from more than one employer, total income received from the secondary employers exceeds the amount in the second income segment of the income tax tariff (49.000 TL for 2020),