Turkish Labor Law
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It was expected that the rate of 35% in the income tax for the waged workers would be cancelled by the constitutional court and then a new constitutional arrangement would be made. 6009 no INCOME TAX LAW AND LAW ON MAKING AMENDMENTS IN DELEGATED DELEGATIONS AND SOME LAWS containing the arrangement was published in the Official Gazette dated 01.08.2010 and numbered 27659. With the law, for the income tax deductions of the waged workers, the beginning figure of 35% bracket was resolved as 76.200 as date of 01.01.2010. Accordingly, in case surplus tax is paid in previous months because of KGVM figures between 50.000 and 76.200, the paid surplus taxes will be set off in the following withholding tax returns.
Article 3– Article 103 of 193 No Income Tax Law dated 31/12/1960 and numbered 193 was amended as follows;
Article103– Incomes that subject to income tax;
15% up to 8.800 TL
1.320 TL for 8.800 TL of 22.000 TL, surplus is 20%
3.960 TL for 22.000 TL of 50.000 TL(in wage incomes, 3.960 TL for 22.000 TL of 76.200 TL )surplus is 27%
11.520TL for 50.000 TL of more than 50.000 TL (in wage incomes, 18.594 TL for 76.200TL of more than 76.200 TL), the surplus is taxed in rate of 35%..
Article 6– the following provisional article was added to 193 No Law;
Provisional Article 78– for the fee payments made related to 2010 calendar year, in case the income tax stoppage sums made until the date the law is published exceeds the tax calculated pursuant to the amendment provision in Article 103, the difference tax sum is cancelled but if it was collected, it is set off from the income tax to be paid by e tax payers in following periods, in case there is no opportunity for set off, it is objected and returned. In case it is lacking, the difference is deducted by the tax payers from the first fee payment to be made after the law is published and with a separate statement to be submitted within payment and filing period of the withholding statement (except the tax payers who are not obliged to file withholding statement), it will be filed and paid. For that statement, no separate stamp duty will be calculated. For the said difference that is corrected within determined period, no delay interest and tax fine will be imposed. In case the tax accrued lacking cannot be completed within the determined period, tax loss will occur. Principles and rules related to application of that provision will be determined by the Ministry of Finance.
