What is the employer’s responsibility regarding whether an employee who starts working during the year provides a document from their previous workplace showing the cumulative income tax base and the withheld income tax?
Legally, there is no such obligation.
If the new employer accepts it, the total tax base can be taken into account as the starting value at the new workplace.
According to the conditions in Article 86 of the Turkish Income Tax Law, an annual Income Tax return may or may not be required.
For more information on this topic, please refer to Income Tax Law Communiqué No. 311.
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