Circulars

Under Communiqué No. 66, fixed stamp tax amounts for 2022 have been increased in line with the revaluation rate. The maximum stamp tax per document is set at TRY 4,814,234.

The 2022 Environmental Cleaning Tax (ECT) amounts were announced via an official communiqué. For residences, the tax is calculated per cubic meter of water consumption; for workplaces, it is assessed annually based on municipal classification.

Under Law No. 5510, Bağ-Kur and General Health Insurance (GSS) insured persons, as well as their dependents, may continue to receive healthcare services until December 31, 2022, even if they have more than 60 days of premium debt.

According to SGK’s announcement, incentive and unemployment insurance premium discount amounts related to Law No. 4447 and Law No. 7256 will not be automatically offset against December 2021 insurance premium debts.

Under a new Central Bank communiqué, banks’ maximum liability for dishonored checks has been raised from TRY 2,670 to TRY 3,600, while older check leaves remain capped at TRY 3,000.

Under the regulation on cooperative audits, professionals subject to Law No. 3568 may be appointed to conduct external audits. Cooperatives that fail to undergo required audits may have certain general assembly decisions deemed invalid.

Based on 2021 financial data, thresholds have been set to determine whether businesses must use the 7/A or 7/B cost accounting method in 2022.