1- HOW TO APPLY ONLINE FOR WORK PERMITS FOR FOREIGNERS WHO HAVE TEMPORARY PROTECTION?
The applications made online through e-Devlet (www.turkiye.gov.tr) by employers who want to employ foreigners are accepted with these conditions below:
1.1- The Foreigner has a temporary protection identification/foreigner identification document or foreigner identity number document showing they are under temporary protection,
1.2- At least 6 months have passed since the beginning of their temporary protection until the date they apply for a work permit,
1.3- The Application is made for the foreigner according to the city they were granted a residence permit for their temporary protection record,
1.4- For those under temporary protection who will work in professions that prior authorisation is obligatory, the document of prior authorisation must be received from the relevant Ministries.
1.5- The foreigner who receives temporary protection has no work permit prepared to work for another employer or another application that wasn’t concluded.
1.6- The number of employees under temporary protection shouldn’t exceed the %10 of the Turkish citizens working there,

Under temporary protection, foreigners working for their own behalf in a private capacity, after the business starting process is complete, with the condition of having a tax id number, trade registry gazette for companies and for real persons, merchants, tradesmen and artisans, documents such as chamber of commerce registrations that show the operations of the company need to be scanned in the automation system during the application for work permit. Authorities will request work permit to grant a business license.

2- WHICH INFORMATION AND DOCUMENTS SHOULD BE PREPARED BEFORE APPLYING FOR WORK PERMIT FOR THOSE UNDER TEMPORARY PROTECTION?
Before the application you need the documents and information below:
2.1- A temporary protection identification/foreigner identification document showing they are under temporary protection,
2.2- A Foreigner Turkish Identity number, can be taken from  https://tckimlik.nvi.gov.tr or the number foreigners has that starts with 98, or their number that starts with 99 which can be found out on http://www.goc.gov.tr/gecicikoruma/Pages/YabanciKimlikSorgulama.aspx.
2.3- A head shot belonging to the foreigner. (Taken in the last 6 months)
2.4- An E-devlet password in the employer’s name (Which can be obtained from PTT information offices.)
2.5- An E-mail address in the employer’s name. (Which can be obtained from various sites on the internet for free)
2.6- If the application is done with someone else’s e-devlet password in the employer’s name, there needs to be a letter of proxy declaring the person is authorized.
2.7- An employment contract signed by the parties. (Example: http://www.calismaizni.gov.tr/calisma-izni/sozlesmeve-dilekce-ornekleri/)

NOTE: Before starting the application process, the documents above must be scanned in pdf form and uploaded to the computer.

Source: Ministry of Labor and Social Security

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.

As per the Article 202 of the Code of Obligations; “the transferee who takes over an asset or an enterprise with the assets and liabilities thereof shall be liable against the creditors for the debts of the asset and the enterprise, starting as of the date when the transferee notified such transfer to the creditors or when the same is announced by way of promulgation in the Trade Registry Gazette for the commercial enterprises, and for others, in any one of the newspapers with circulation across Turkey. Nevertheless, the previous debtor shall remain liable as a joint debtor together with the transferee for a period of two years. The said period shall start lapsing as of the date of notification or announcement for the debts due, and for the debts to be due later, as of the date when such debts fall due. The consequences of assuming the debts in this way are identical to the consequences arising from an external assumption agreement. Unless the obligation to notify or disclose by way of announcement is fulfilled by the transferee, the two-year period provided for under the second paragraph shall not start lapsing.” Likewise, as per Article 203 of the same law; “If an enterprise is merged with another enterprise by mutual takeover of the assets and liabilities or by the participation of one in the other, the creditors of both enterprises shall have the rights arising from the transfer of an asset, and may receive and collect all liabilities from the new enterprise.” The transfer of an enterprise is specifically re-regulated under the Article 11 of the Turkish Commercial Code, the scope and form of transfer in the case of transfer of enterprise is regulated under a provision, and the mergers are specifically regulated under the Articles 134-158.

In order to derive desired results from an M&A type of activity; first of all, it is necessary that the Commercial Code, Code of Obligations and, specifically, the provisions of the legislation governing the companies to ensure the merger be reviewed.

Pursuant to the aforementioned articles, when a legal person takes over an enterprise (company) together with the assets and liabilities thereof, such legal person shall also be responsible for the liabilities and receivables of such company. As deduced from the Articles 202 and 203 of the Turkish Code of Obligations, the transferor and the transferee shall be jointly liable for the payment of debts for a period of two years as of the notification to the creditors or announcement.

The relationship between the transferor and the transferee shall be subject to the agreement made for the transfer of assets and liabilities of an enterprise. However, as per the Article 7 of the Law No. 4054 on the Protection of Competition, mergers and transfers of a nature that would create a dominant situation or strengthen an existing dominant situation in a specific sector have been prohibited and transfers over a certain value, that would fall into this category have been bound by permission by the Competition Authority. The legal approval of the transfer must be announced by such means of communication as provided for under the legislation.

The asset transfer are taxable since the transfer may be deemed to be the income of the selling/transferring company, therefore a corporate tax liability shall arise. Asset transfer is generally subject to VAT based on the sales value of the assets. Although the VAT rate varies for different assets (1%, 8% and 18%), the general rate for VAT is 18%. VAT liability may be reduced by various methods, such as investment incentive certificates.

Key articles respecting the asset transfer:

a) Turkish Code of Obligations: Article 202 and Article 203
b) Turkish Commercial Code: Articles 134-158
c) Execution and Bankruptcy Law: Article 280
d) Law on the Procedures for the Collection of Public Receivables: Article 30
e) Law on Competition: Article 7

 Date: 13 March 2017

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.