Özet:

It is the amount of income tax deducted that determines the employee’s tax from here on an issue that is very closely related to the wage income generated by millions of employees depending on an employer. With the Law No. 7194 published in the Official Gazette dated 7.12.2019, significant changes were made in the Income Tax Law No. 193 on taxation of wage revenues to be applied as of 1.1.2020. In the Income Tax General Communiqué no. 311, prepared by the Tax Administration, comprehensive explanations were made regarding the taxation of wage income through withholding during the year and the annual declaration of the wage income subject to withholding annually. One of the explanations made in the General Communiqué is how to apply the tax rate in case of earning income from a single employer or multiple employers in the public or private sector during the year. In this context, it has been clarified whether the cumulative base will be continued or whether the base should be reset in each employer. With the regulation made by the Tax Administration, very clear determinations have been made in the public and private sector in determining in which cases a single employer has been paid from multiple employers, and the employers and employees have been relieved about the taxation of wage payments. In addition, the general communiqué describes in detail with the examples in which those who earn wage income subject to withholding from single employer or multiple employers should give annual returns.

Anahtar Kelimeler: