NEWSLETTER-2021

444 NEWSLETTER 2021 Important President Resolutions • The Resolution of the President dated 22.12.2020 and numbered 3318 on the Amendment to the Decree Regarding the Determination of the Value Added Tax Rates that will be Applied to Goods and Services, was published in the Official Gazette dated 23.12.2020 and numbered 31343. Various provisions of this Resolution enter into force on different dates. • The Resolution of the President dated 22.12.2020 and numbered 3319 on the Amendment to the Additional Resolution of the Resolution of the Council of Ministers dated 12.01.2009 and numbered 2009/14592 on the Stoppage Rates in Article 67 of Income Tax Law No. 193 and Additional Resolution of the Resolution of the Council of Ministers dated 12.01.2009 and numbered 2009/14594 on Withholding Rates in Article 15 of Corporate Income Tax Law No. 5520 was published in the Official Gazette dated 23.12.2020 and numbered 31343. This Resolution enters into force on 01.01.2021. • The Resolution of the President dated 22.12.2020 and numbered 3321 on Stoppage Rates in Provisional Article 67 of Income Tax Law No. 193 was published in the Official Gazette dated 23.12.2020 and numbered 31343. Various provisions of this Resolution enter into force on different dates. • The Resolution dated 22.12.2020 and numbered 3322 on the Amendment to the Additional Decision of the Decision on the Import Regime entered into force through publication in the Official Gazette dated 23.12.2020 and numbered 31343. • The Resolution of the President dated 22.12.2020 and numbered 3323 on Support for Tradesmen and Craftsmen and Natural Person Traders due to the Coronavirus Outbreak entered into force through publication in the Official Gazette dated 23.12.2020 and numbered 31343. • The Resolution of the President on Re-determination of Special Consumption Tax Ratio to be Applied to Some Goods and those not to be Implemented Provision of Clause

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