The fiscal holiday is of importance for professionals in the field of accounting and payroll, as the government agencies’ notification deadlines change.
The Fiscal Holiday in 2021 will start on July 1 and end on July 20 (the day included).
As the last day, if the legal and administrative obligations that must be fulfilled between 1 July and 20 July are fulfilled by the end of the 7th day following the financial holiday, it will be deemed to have been fulfilled within the legal period. Therefore, notifications that should be made between 1-20 July can be made until midnight on 27 July. There will be no change in the date for notifications that do not coincide with the financial holiday period.
During the financial holiday;
- Unemployment Law No. 4447,
- Labor Law No. 4857,
- Social Insurance and General Health Insurance Law No. 5510,
- Union Law No. 2821,
- Social Insurance Law No. 1479 on Tradesmen and Craftsmen and Other Independent Employees,
- 2926 Social Security Law for Self-employed Workers in Agriculture,
- Social Insurance Law No. 506 and
- Law No. 2925 on Social Insurance of Agricultural Workers
Notifications, declarations and payments made in accordance with the law can be made within the postponed periods.
Fiscal holiday does not affect work accidents and occupational diseases which must be notified within 3 days.