Presidential Decree on the Measures Taken in the Field of Labor and Social Security Within the Scope of the State of Emergency ("Decree")" (In Turkish) was published in the Official Gazette on January 22, 2023, and numbered 32112. This Decree includes measures to be taken in the field of labor and social security during the state of emergency declared on February 8, 2023.

The following measures have been decided upon in the new Decree:

Within the SSI general letters dated January 4, 2019, numbered 239234 and dated May 3, 2021, numbered 24641420;

• Employers’ entity type change, transfer and intermediary entry transactions,
• Employers’ share transfer, participation, merger and addition of new partners to ordinary partnerships transactions,

system arrangements for sending e-Declaration users from e-Government (In Turkish) electronically were completed and put into operation.

As of February 6, 2023, tax obligations of the taxpayers located in Adana, Adıyaman, Diyarbakır, Gaziantep, Hatay, Kahramanmaraş, Kilis, Malatya, Osmaniye, Şanlıurfa provinces affected by the earthquake between 06.02.2023 and 31.07.2023 have been postponed.

Force majeure has been declared for taxpayers in earthquake zone until July 31, 2023.

The President declared a state of emergency for 3 months for the 10 provinces affected by the earthquake.

The President said that: