WITHHOLDING TAX AND SSI PREMIUM DECLARATIONS COMBINED

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vergi beyannamesiStarting from 1st 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 submitted only to the tax offices until the 23rd of the following month.

Law No. 6740 had already stipulated that income tax withheld by employer and the SSI premiums should be declared in a single form, and now with the General Communique published in the Official Gazette No 29983, dated 18th Feb. 2017, the procedures and principles concerning implementation of the Law became clearer.

Effect Date

  • 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 website https://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.

Scope

The law stipulated that, deducted taxes with tax bases, employees’ SSI premiums and total earnings, name of occupations and occupational codes as well as premium paid days must be declared online with Withholding Tax and Monthly Premium Service Document.

In this respect;

  • Person/employer under the obligation of withholding tax, shall notify the payments or accrued profits and income and the taxes withheld from these within the month,
  • Employer under the obligation of notifying the employees’ earning subject to premium shall notify  the current month’s earning subject to premium and service statement

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.

No quarterly withholding tax return

Employers who are employing staff 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.