Announcement Regarding the Arrangement to be Made in Withholding and Premium Service Declarations
With the Law on the Amendment of the Income Tax Law and Certain Laws dated 22/12/2021 and numbered 7349, the procedures and principles regarding the exemption of the wages of the service personnel regulated by the subparagraph (18) added to the first paragraph of Article 23 of the Income Tax Law No. 193, which corresponds to the amount remaining after deducting the employee social security institution premium and unemployment insurance premium from the monthly gross amount of the minimum wage valid in the month of payment 27.319 Serial No. Income Tax General Communiqué published in the Official Gazette dated 01.2022 and numbered 31732.
An announcement has been published by the Revenue Administration regarding the changes to be made in Withholding and Premium Service Declarations based on the amendment in question.
You can find the related announcement here.