Number: 23

Date: 10/02/2020

Title:Implementation of “Withholding and Premium Service Return” postponed to 1 March 2020 for provinces except Bursa, Eskişehir and Konya.

The procedure and principles concerning the submission of withholding tax return and monthly premium and service document that is required to be submitted to SSI by those who are obliged to notify the persons who are deemed to be insured under article 4/a of the Social Security and General Health Insurance Law as a combined single return called "Withholding and Premium Service Return" had been identified through the General Communique for "Withholding and Premium Service Return" series no.1 published in the Official Gazette dated 18 February 2017.

The requirement regarding the combined returns had started as of 1 June 2017 for the taxpayers/employers resident in Kırşehir province and districts and as of 1 January 2018 for the taxpayers/employers resident in Amasya, Bartın and Çankırı provinces and districts.

It has been indicated in the Communique series no.7 published in the Official Gazette dated 9 February 2020 that the aforementioned implementation started on 1 January 2020 for taxpayers/employers (except the banks specified in the Income Tax General Communique no.281) in Bursa, Eskişehir and Konya provinces and their districts. According to the Communique, the beginning of the implementation is set as 1 March 2020 for the taxpayers/employers other than the above.

In that context, the taxpayers in provinces such as İstanbul where implementation has been postponed should submit their 2020/January-February SSI notifications via the e-declaration system until the 23rd of the following month and the taxpayers from the three provinces included in the new coverage are required to load their returns until the 26th of the next month through the GIB system in line with the new procedure starting as of January.  

Our explanations provided above include general information on the issue. No responsibility can be claimed against EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. due to the implications arising from the context of this document or emerging with respect to its context.

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