Source: Communique on Tax Procedure Law

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Enforcement of the most critical articles has been put off until 7 July 2020.

According to occupational law enacted in 2012;
– Employers who employ less than 10 employees in less dangerous occupations (accountant, estate agent, solicitor, grocery, greengrocer etc.),
had been supposed to specialize in occupational health and safety until 7 July 2017 by having training in universities.
Thus, enterprises will make their offices into a safe place for employees.

– Furthermore, employers who employ more than 10 less than 50 in less dangerous occupations had been supposed to come to an agreement with an occupational safety specialist and an occupational physician in order to provide safety and health conditions in their workplaces.
This law was supposed to be enacted in July 2017; however, it was put off 3 years which means it was put off 7 July 2020.

On the other hand, according to appendant article, employers who employ less than 50 employees should provide occupational health and safety on their own by having training and they will not be able to provide outsourced services.

If they wish, employers may impose that duty to their current employees so they can lower the cost.

If General Assembly of TGNA accepts Occupational Health and Safety Law with new regulations,
-Artisans and careerists who employ 10 and less than 10 employees,
-Small scale employers who employ less than 50 employees do not need to have any training until 2020 about occupational security which is a vital subject for their employees.

Source: İzmir Tax Office Directorate
Advance Ruling Dated 9 June 2015 and numbered 84098128-125[14-2014/12]-274

Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.