1- IS IT POSSIBLE TO TERMINATE LABOR CONTRACT OF AN EMPLOYEE WHO HAS A LONG TERM MEDICAL REPORT?
An employer may terminate an employee’s labor contract because of discontinuance related to health problems.

2- IF AN EMPLOYEE HAS A LONG TERM MEDICAL REPORT, IS IT POSSIBLE FOR HIM TO GET SENIORITY INDEMNITY?
In order to terminate labor contract because of long term medical report, that report period should exceed 6-week notification period which is determined due to working hours; and seniority indemnity should be paid as a result of termination of labor contract.

Source: SSI

1- WHAT IS FIXED SALARY?
When an employee gets his/her full salary even if he/she has compassionate leave (because of sickness or other reasons), his/her salary will be regarded as fixed monthly salary.

2- WHAT IS THE NETTING OF FIXED MONTHLY SALARY AND BENEFIT FOR TEMPORARY INCAPACITY RECEIVED BY EMPLOYEES WHO GET FULL SALARY EVEN IF THEY ARE SICK OR ON LEAVE?
Employee, who gets benefit for temporary incapacity because of medical report, may get fixed monthly salary by giving back those benefits to his/her work place.

Source: SSI

The right to terminate labor contract based on situations being unfit for morals and good will presented in article 24 and 25 of the Labor Law numbered 4857 and vested to employer cannot be used later than 6 working days after the employer learns that the employee acts against morals and good will. Also he/she cannot use this right 1 year later after the fact in any case.

However, if the employee derives pecuniary advantage, 1-year period will not be taken into consideration. Because of these situations; the right to indemnity of an employer or an employee, who terminates his/her labor contract within the period stated above, is reserved.

Source: Labor Law

HOW TO MAKE USE OF E-INVOICE APPLICATION?
1- Taxpayers, who issue limited number of invoice, are able to make use of it via E-Invoice Portal which becomes available in “www.efatura.gov.tr” and created in order to make people use main functions related to E-Invoice via internet.
2- Taxpayers, who issue in a large number of invoices and are in need of various invoicing and have developed information systems, are able to make use of E-Invoice system by means of integrating information systems with E-Invoice system.
3- Taxpayers, who issue in a large number of invoices or are in need of various invoicing, are able to receive and send E-Invoice via information system of a special integrator having technical competence in the event that their information substructure is not enough or they wouldn’t like to operate information systems.

Source: Revenue Administration

1- IF A PERSON TERMINATES LABOR AGREEMENT AFTER MARRIAGE, CAN HE/SHE RECEIVE SENIORITY INDEMNITY?
The right to terminate labor agreement within 1 year after the date of marriage is exclusively given to women according to Turkish Labor Law. If a woman voluntarily terminates her labor agreement within 1 year after the date of her marriage, she has a right to receive seniority indemnity in the amount of 30 day salary for each year from the starting day of the employment. Woman employee is supposed to terminate her labor agreement within 1 year after the date of her marriage and demand her seniority indemnity.

SAMPLE 1: IF WOMAN EMPLOYEE TERMINATES HER LABOR AGREEMENT 10 MONTHS AFTER THE DATE OF HER MARRIAGE, IS SHE ENTITLED TO RECEIVE SENIORITY INDEMNITY?
If a woman has to terminate her labor agreement 10 months after the date of her marriage, she is entitled to receive seniority indemnity. According to article 14 of the Labor Law numbered 1475, it is clearly stated that if a woman employee voluntarily terminates her labor agreement within 1 year after the date of her marriage, she is entitled to receive seniority indemnity.

SAMPLE 2: IF A WOMAN TERMINATES HER LABOR AGREEMENT 1 YEAR 2 MONTHS AFTER THE DATE OF HER MARRIAGE, IS SHE ENTITLED TO RECEIVE SENIORITY INDEMNITY?
ıf a woman employee terminates her labor agreement 1 year 2 months after the date of her marriage, she is not entitled to receive seniority indemnity. According to article 14 of the Labor Law numbered 1475, it is clearly stated that if a woman employee voluntarily terminates her labor agreement within 1 year after the date of her marriage, she is entitled to receive seniority indemnity.

Source: Labor Law

According to data related to companies which were established or went into liquidation in May 2017;

1- Established limited company capital is 776.179.000-TL, Corporation capital is 1.090.367.903-TL, and the total amount of capital is 1.866.547.903-TL.
2- The total amount of capitals of Corporation, Limited Company, Association, Open Company is 35.905.724.067-TL.
3- When examining the companies who went into liquidation, there are 142 Corporations, 5 Open Companies, 645 Limited Companies and 69 Associations.

Source: Turkish Union of Chambers and Commodity Exchanges

If a company applies by providing necessary documents and TURQUALITY® program management consultation pre-estimates and Ministry of Economy decides this company to receive TURQUALITY® supports, its expenses listed below will be supported.

Supports, their amounts and their durations are presented below in detail;

Source: Republic of Turkish Ministry of Economy

1- WHO CAN TAKE ADVANTAGE FROM FREE CIRCULATION FOR HOUSEHOLD GOODS WHICH ARE BROUGHT BY REAL PERSONS FROM ABROAD IN ORDER TO USE THEM IN TURKEY?
1.1- Real persons (residing out of Customs Territory of Turkey) are allowed to use household goods which are brought from abroad in order to use in houses within the Customs Territory of Turkey without paying Customs Duty for once only.
1.2- In order to apply this provision, it is highly important that persons should reside out of Customs Territory of Turkey and their nationalities are not taken into consideration.

2- WHAT ARE THE CONDITIONS TO TAKE ADVANTAGE OF EXEMPTION?
In order to take advantage of the exemption, one should fulfil the following conditions;
2.1- One should continuously reside out of Customs Territory of Turkey at least 24 months until the date of his/her arrival to Turkey. If one is present in homeland maximum 185 days within a year before the date of last arrival to Turkey, aforesaid continuity will not be affected. Furthermore, that term is not required for persons who reside out of Customs Territory of Turkey at least 5 years within 10 years.
2.2- Check-ins and check-outs (which show their stay in Turkey or/and out of Customs Territory of Turkey) of those persons being within the scope of that provision will be determined electronically.
2.3- In order to import household goods within the scope of that provision, family unit will be based on. In order to determine family unit, it is required to have a Certificate of Identity Register Copy for Turkish citizens and dual citizens, or a document indicating registers of persons (which can be taken from our representations in foreign countries or foreign representations in Turkey) for foreigners. If that document is not provided in accordance with the law of foreign country, the data expressed in the documents will be based on during the declaration.
2.4- The house should be bought or rented at least 1 year. If one does not fulfil that condition, temporary admission will be applied to those household goods by means of total exemption.
2.5- Exemption is limited to the household goods which are used in one house.
2.6- For household goods within the scope of this provision, persons should submit the declaration of release for free circulation before their arrival or while they are arriving or within 6 months after their arrival.

3- HOW SHOULD ONE RELEASE HOUSEHOLD GOODS BEING SUBJECTED TO TEMPORARY ADMISSION INTO FREE CIRCULATION?
On condition that the house is bought or rented at least 1 year including the period of temporary admission, persons should continuously reside out of Customs Territory of Turkey at least 24 months before they arrive to Turkey. If one is present in homeland maximum 185 days within a year before the date of last arrival to Turkey, aforesaid continuity will not be affected. If a real person resides out of Customs Territory of Turkey at least 5 years within last 10 years, his/her household good will be released into free circulation by being exempt from customs duty  regardless of requirement for aforesaid period of time.

4- WHAT KINDS OF DOCUMENTS ARE REQUIRED FOR THE APPLICATION?
Stated persons, their partners or persons having power of attorney within the scope of article 225 of the Customs Law should apply to an authorized customs administration with the following documents.
4.1- It is required to have a Certificate of Identity Register Copy for Turkish citizens and dual citizens, or a document indicating registers of persons (which can be taken from our representations in foreign countries or foreign representations in Turkey) for foreigners. If that document is not provided in accordance with the law of foreign country, the data expressed in the documents will be enough during the declaration.

4.2- Acquired house:
4.2.1- If it is purchased, it is required to have title deed prepared on behalf of a person or his/her partner or a house which is bought from cooperatives (and whose title deed is not submitted because its construction servitude is done too late in the cooperatives).
4.2.2- If it is rented, it is required to have a one-year rental agreement (notarized) which is prepared on behalf of a person or his/her partner.

4.3- The list of household goods which will be attached to verbal declaration form.

5- HOW TO AVOID REPETITIVE USAGE OF FREE CIRCULATION RIGHT?
5.1- As for customs transactions related to used household goods, it can be electronically determined whether this right is used repeatedly by one person and the other family members or not.
5.2- If a person brings the goods in lots while arriving to Turkey, before his/her arrival, or within 6 months after his/her arrival, it will not be regarded as repetitive usage of this right.

Source: Official Gazette (06.06.2017 – 30088)

The table below shows the companies that were established or liquidated in May 2016 and May 2017 on the basis of provinces in Turkey.

Source: The Union of Chambers and Commodity Exchanges of Turkey

The Board of Directors in Corporations assign a chairman among its members and at least one deputy chairman (in order to act for the chairman in case he/she is absent) every year.

In the articles of incorporation, it is envisioned that the chairman and the deputy chairman or one of them can be assigned by the Board.

The Board can establish a committee or a commission (there can be Board members among them) in order to control the general situation, prepare a report that will be submitted to the Board, enforce of its decisions and internal audit.

By inserting a provision to the articles of incorporation, The Board can be authorized to assign partially or completely responsibility to some Board members or to the third persons in line with its internal directive.

This internal directive organizes corporate management, defines necessary tasks and positions, and determines who depends on whom and who is subject to submit information.

On request, the Board gives information in written form about this internal directive to the shareholders or creditors who convincingly present their interests.

As long as the administration is not transferred, it belongs to all of the Board members.
(Article 366-367 of Turkish Commercial Code No 6102)

Source: Turkish Commercial Code No 6102