Starting from January 2018 withholding tax returns and SSI e-declarations will be combined in a single form under the name of "Withholding Tax and Monthly Premium Service Document;” and SSI premiums and taxes withheld from employees declared only to the tax offices until the 23rdof the following month.
§ Employers who are under the obligation of withholding tax in line with tax laws, shall notify the taxes withheld from employees within the month,
§ Employers under the obligation of notifying their employees’ earnings subject to premium shall declare the current month’s earnings subject to premium and the service statements by sending the Withholding Tax and Monthly Premium Service Document to the tax office electronically until the end of (23.59) 23rd of following month.
§ Passcodes previously given to workplaces for SSI declarations will not be valid in 2018.
§ Employers are required to match-up their “Tax Identification Numbers” and “SSI Registration Numbers,” for once only, in the tax office’s website https://intvrg.gib.gov.tr/ electronically.
Outlines of new implementation
According to Income Tax Law No. 193, Article 98/A that is added by Law No. 6728 income tax withheld by employer and the SSI premiums should be declared in a single form. Also by the General Communique published in the Official Gazette No 29983, dated 18th Feb. 2017, the procedures and principles of the said article became clearer.
Entry into force
§ General implementation will start on 1st January 2018.
§ The old passcodes given to workplaces and authorized intermediaries for the premium declarations by the SSI will not be valid after this Communique is entered into force.
§ Employers are required to match-up their “Tax Identification Numbers” and “SSI Registration Numbers,” for once only, in the tax office’s websitehttps://intvrg.gib.gov.tr/ electronically. Matching up must be completed until the end of March.
- Workplaces, apart from the banks in Kütahya province and in its towns will start on 1st June 2017.
In current practice, withholding tax returns and SSI E-declarations are declared online in two separate forms to the tax offices and SSI respectively, now with the above said additional article 98/A of Income Tax Law, these two are to be combined under the name of "Withholding Tax and Monthly Premium Service Document and submitted only to the tax offices.
No quarterly withholding tax return
Currently, if the company employs less than 10 employees, a quarterly withholding tax return may be filed, on condition of notifying the tax office beforehand. But as of January 2018 employers shall declare Withholding Tax and Monthly Premium Service Document in monthly basis.
Passcodes and User Names
The passcodes and user names given to workplaces and authorized intermediaries cannot be used for other purposes and used only by themselves.
Withholding Tax and Monthly Premium Service Document can be seen in https://ebeyanname.gib.gov.tr/
Approval and accrual slips
After the approval of documents two separate accrual slips provided for the sender; one for tax returns the other for SSI premiums.
Withholding Tax and Monthly Premium Service Documents are accepted after pre-control by the system. In case of any error detection document returned by indicating the error source, and after the correction it is resend by the employer.