Law on Amendments to Certain Laws and Decrees Having the Force of Law No. 7590

Article 1- An additional paragraph has been added to the section titled "IV- Records related to commercial and civil transactions" of the table attached to the Stamp Tax Law No. 488 dated 1/7/1964. "56. Records related to investments in nuclear power plants by legal entities that have obtained a preliminary license and/or license for electricity generation activities in nuclear power plants."

Article 2- The last paragraph of subparagraph (B) of Article 68 of the Civil Servants Law No. 657 dated 14/7/1965 has been repealed.

Article 3- An additional clause has been added after subparagraph (f) of the first paragraph of Article 5 of the Culture Ministry's Revolving Fund Law No. 2252 dated 19/6/1979, and the existing subparagraph (g) has been renumbered accordingly. "g) Any service fee to be charged for applications to be made to the Ministry of Culture and Tourism within the scope of Law No. 2863 and services to be provided by the Ministry,"

Article 4- An additional article has been added to the Law on the Protection of Cultural and Natural Heritage No. 2863 dated 21/7/1983, along with the attached fee schedule (1). "ADDITIONAL ARTICLE 9- Except for those requested within the scope of all kinds of plans, projects, constructions, and similar works prepared by public institutions and organizations; all kinds of document requests, objections, and re-evaluation applications for which the Ministry of Culture and Tourism is authorized within the scope of this Law, and special requests and applications requiring special work, research, and examination by the Ministry, the service fees specified in the attached fee schedule (1) shall be collected for services to be carried out for the purpose of protecting cultural heritage. The amounts to be collected as service fees shall be deposited by the applicants into the relevant bank account of the Central Directorate of the Culture and Tourism Ministry's Revolving Fund Enterprise. The total amount collected in the account shall be recorded as income in the budget of the Culture and Tourism Ministry's Revolving Fund Enterprise. The service fees specified in the attached fee schedule (1) shall be applied by increasing them annually in accordance with the revaluation rate determined and announced under the repeated Article 298 (B) of the Tax Procedure Law No. 213 dated 4/1/1961, effective from the beginning of the calendar year. The procedures and principles regarding the fees to be charged for applications to be made to the Ministry of Culture and Tourism and the services to be provided by the Ministry shall be determined by the regulation issued by the Ministry."

Article 5- The additional Article 17 of the Traffic Law No. 2918 dated 13/10/1983 has been amended as follows. "ADDITIONAL ARTICLE 17- Those who obtain a driver's license for the first time and those whose driver's license has been revoked for any reason and who have regained the right to obtain a driver's license shall be considered as candidate drivers for a period of two years from the date of obtaining the license. During the candidate driving period; a) The occurrence of a violation requiring the temporary revocation of the driver's license under this Law, b) Exceeding 75 penalty points, c) Detection of driving a vehicle with a blood alcohol level exceeding 0.20 promille, ç) Violation of any of the second paragraph of Article 53, or Articles 74 or 78 of this Law three times shall result in the revocation of the candidate driver's license. Those whose candidate driver's license is revoked must attend driving courses and successfully obtain a motor vehicle driver certificate in the exams conducted. For these individuals to start training at driving courses, it is mandatory to present a document showing that there is no obstacle to driving, resulting from a psychological evaluation and a psychiatric examination, and that all administrative fines imposed under this Law have been collected, and that the time elapsed is equal to the waiting period after the revocation process or the temporary revocation process. The revocation of the candidate driver's license shall be carried out by the officials specified in Article 6 of this Law."

Article 6- The first paragraph of Article 42 of the Turkish Civil Aviation Law No. 2920 dated 14/10/1983 has been amended by adding the phrase "and necessary service to the aircraft that has encountered an accident, is in distress, or is in danger" after the phrase "equipment and tools" and the second paragraph has been amended as follows. "Law enforcement and other authorities are obliged to assist the aircraft that has encountered an accident, is in distress, or is in danger, the flight crew, passengers, and the rescue and assistance team in performing their duties."

Article 7- Article 94 of Law No. 2920 has been amended as follows, along with its title. "Obligation to comply with preventive instructions and landing ARTICLE 94- Civil aircraft operating in Turkish airspace are obliged to comply with the instructions given within the scope of preventive activities carried out by authorized aircraft upon the request of the relevant air traffic control unit in the event of violations of air traffic rules or violations of airspace. Civil aircraft registered in the Turkish Civil Aircraft Registry or operated by Turkish operators that operate in the airspace of foreign states are also obliged to comply with the preventive instructions given by the competent authorities of the states recognized by the Republic of Turkey and to land if deemed necessary. In the implementation of the provision of the first paragraph, the Ministry of Transport and Infrastructure shall cooperate with the Ministry of National Defense, the Ministry of Interior, the Ministry of Foreign Affairs, and the Ministry of Commerce when necessary."

Article 8- An additional paragraph has been added after the second paragraph of Article 143 of Law No. 2920. "The lower and upper limits of the administrative fines specified in the first and second paragraphs shall be applied as five times for legal entities."

Article 9- A temporary article has been added to the Value Added Tax Law No. 3065 dated 25/10/1984. "TEMPORARY ARTICLE 47- (1) To be applied until 31/12/2045, the value-added tax that cannot be compensated by deduction for the construction works related to the investments in nuclear power plants for which taxpayers who have obtained a preliminary license and/or license for electricity generation activities in nuclear power plants have investment incentive certificates, shall be refunded to the taxpayer if requested within one year following the six-month periods of the calendar year, starting from the date this article comes into force. (2) Until 31/12/2045, the deliveries of machinery and equipment related to the investments in nuclear power plants for which taxpayers who have obtained a preliminary license and/or license for electricity generation activities in nuclear power plants have investment incentive certificates shall be exempt from value-added tax. The taxes incurred due to these deliveries shall be deducted from the tax calculated on taxable transactions. Taxes that cannot be compensated by deduction shall be refunded upon the request of the taxpayer who performs the exempt transaction in accordance with the provision of Article 32. (3) In case of incompletion of the investment, the taxes that have not been collected or refunded within the scope of this article shall be collected from the investor with a tax loss penalty along with delay interest. The statute of limitations for these taxes and tax penalties begins from the beginning of the calendar year following the date when the situation requiring the assessment of the tax or the imposition of the penalty occurred. (4) The President is authorized to extend the periods specified in the first and second paragraphs until 31/12/2050; the Ministry of Treasury and Finance is authorized to determine the procedures and principles regarding the implementation of this article."

Article 10- The phrase "31/12/2026" in the first sentence of the first paragraph of the temporary Article 35 of the Unemployment Insurance Law No. 4447 dated 25/8/1999 has been changed to "31/12/2028" and the phrase ", 2026 and 2027" has been added after the phrase "2025".

Article 11- The following temporary article has been added to Law No. 4447. "TEMPORARY ARTICLE 36- In accommodation facilities owned by the private sector with a tourism business certificate within the scope of the Tourism Encouragement Law No. 2634 dated 12/3/1982, for the months/periods of May to December 2026, limited to the months/periods in which the facility is operational, the amount to be found by multiplying the number of premium payment days of the insured reported under the first paragraph of Article 4 of Law No. 5510 with 116.67 Turkish liras in the relevant month/period shall be covered by the Fund by offsetting from the insurance premiums to be paid to the Social Security Institution by these workplaces. If the relevant withholding and premium service declarations related to the workplace are not submitted within the legal period, the premiums are not paid on time, and there are premium, administrative fines, and related delay penalties and delay interest debts to the Social Security Institution, this support cannot be utilized as specified in this article. However, employers who defer and restructure their premium, administrative fines, and related delay penalties and delay interest debts to the Social Security Institution in accordance with Article 48 of Law No. 6183 shall benefit from this article as long as the installment or restructuring continues. If an existing business is closed and reopened under a different name, title, or business unit, the transfer of employment between companies that have a direct or indirect partnership relationship in a way that will hold the management and control, the change of ownership in sole proprietorships, or the understanding that a fraudulent transaction has been established to benefit from the support provided under this article, the amount covered by the Fund shall be collected from the employer along with the delay penalty and delay interest in accordance with the second paragraph of Article 89 of Law No. 5510. For the months/periods of May to December 2026, in investigations and examinations conducted by court decision or by officials responsible for inspection and control; the workplaces that have been found not to have reported their employees as insured or have not actually employed the reported insured, and the workplaces that have been found not to have reported or reported insufficiently the earnings subject to premium to the Social Security Institution, the amount covered by the Fund shall be reclaimed along with the delay penalty and delay interest, and the provisions of this article shall not apply to these workplaces. However, in the event of a determination that an insufficient premium subject to earnings has been reported not exceeding one-tenth of the gross minimum wage for the relevant month of May to December 2026, the provisions of this article shall continue to apply to workplaces that remedy the deficiency within fifteen days upon the warning to be made by the Social Security Institution. The provisions of Article 14 of Law No. 5510 shall not apply in the implementation of this article. The provisions of this article shall not apply to employees subject to social security support premiums, foreign insured persons, and insured persons working abroad. If the workplaces benefiting from the support under this article also benefit from other insurance premium incentives, supports, and discounts in the same month/period; the amount of support to be provided under this article shall not exceed the amount of insurance premiums to be paid to the Social Security Institution for the month/period benefiting from the support after the application of these incentives, supports, and discounts. The amounts covered by the Fund under this article shall not be considered as income, expense, or cost elements in income and corporate tax practices. The procedures and principles regarding the implementation of this article shall be determined by the Ministry after obtaining the opinion of the Ministry of Culture and Tourism."

Article 12- The phrase "the second article" has been added before the phrase "of the first paragraph (g) of Article 3 of the Public Procurement Law No. 4734 dated 4/1/2002, except for the budgetary enterprises of the administrations."

Article 13- The following additional article has been added to Law No. 4734. "Reciprocity in public procurement ADDITIONAL ARTICLE 13- In the procurements covered by this Law and other laws, the rights and advantages granted in favor of local bidders, local goods, and bidders offering these goods shall also be granted to bidders established in European Union member states, goods of European Union origin, and bidders offering these goods in accordance with the principles of reciprocity, partially or completely, depending on the country and/or product, at the discretion of the President."

Article 14- The following sentences have been added before the last sentence of the second paragraph of the first paragraph of Article 12 of the Special Consumption Tax Law No. 4760 dated 6/6/2002, and the phrase "traction system" has been added after the phrase "engine cylinder volume" in subparagraph (c) of the second paragraph, and the following clause has been added after subparagraph (c). "(II) The tax amount to be calculated at the relative tax rate for the goods listed under the G.T.İ.P. number 87.03 of the list (excluding those with internal combustion engines in class (L) and those with electric motor power below 4 kW in class (L) and those in class (T)) shall not be less than the minimum fixed tax amount of; 30,000 Turkish Liras for class (L) vehicles and 100,000 Turkish Liras for others. These amounts shall be applied by increasing them annually in accordance with the revaluation rate determined under the provisions of the Tax Procedure Law No. 213 dated 4/1/1961. The fractions of the calculated amounts not exceeding 100 Turkish Liras shall not be taken into account." "ç) For the goods listed under the G.T.İ.P. number 87.03, the amounts specified in paragraph (1) or the amounts determined by applying the revaluation rate may be increased up to ten times, reduced to zero, provided that they remain within these limits; by creating different tax bases, to differentiate the minimum fixed tax amounts based on engine power, engine cylinder volume, traction system, range, battery capacity, type, class, superstructure body definition, emission type and value, load capacity, and passenger and cargo transport capacity."

Article 15- The title of Article 81 of the Social Insurance and General Health Insurance Law No. 5510 dated 31/5/2006 has been changed to "Premium rates" and the third paragraph has been repealed.

Article 16- The phrase "20,000" in the first sentence of the first paragraph of the additional Article 19 of Law No. 5510 has been changed to "23,552."

Article 17- The following temporary article has been added to the Corporate Tax Law No. 5520 dated 13/6/2006. "TEMPORARY ARTICLE 20- (1) For the borrowings made by institutions that have obtained a preliminary license and/or license for electricity generation activities in nuclear power plants within the scope of nuclear power plant investments, the rate of 50% specified in the second paragraph of Article 12 shall be applied as 25% until 31/12/2045. (2) The President is authorized to extend the period specified in the first paragraph for up to five years."

Article 18- The phrase "interrupting" has been added after the phrase "in the first paragraph of Article 7 of the Private Education Institutions Law No. 5580 dated 8/2/2007, and the phrase ", which implements programs that are not suitable for the type of institution" has been added after subparagraph (g) of the second paragraph, the second sentence of the paragraph has been amended as follows, and the following sentence has been added after the second sentence of the paragraph and the phrase "by the competent authority" has been added after the phrase "on an institutional basis" in the existing third sentence. "ğ) In the case of an international school, the registration of students who are citizens of the Republic of Turkey or the education of these students or those who acquire Turkish citizenship while attending these institutions must be kept registered in the institution for a longer period than the periods specified in this Law."

Article 19- In the case of repeated acts in the (a), (b), (c), (d), (e), (f), and (g) subparagraphs of this paragraph, the amount of administrative fines shall be applied as five times, and in the case of the third occurrence of the acts in these subparagraphs, the institution's establishment permit and workplace opening and working permit shall be revoked, and in the case of the acts in subparagraphs (ğ) and (h), an administrative fine of twenty times the gross minimum wage shall be imposed, and the institution's establishment permit and workplace opening and working permit shall be revoked.

Article 20- The third paragraph of Article 8 of Law No. 5580 has been amended as follows. "Those who graduate from higher education programs that provide a source for the teaching fields determined by the Ministry shall be appointed as teachers. The qualifications of the administrators, expert instructors, and master trainers to be assigned in the educational services of the institutions and the procedures and principles regarding the implementation of this paragraph shall be determined by regulation."

Article 21- The following temporary article has been added to Law No. 5580. "TEMPORARY ARTICLE 8- The acts committed before the effective date of this article within the scope of the second paragraph of Article 7 shall be subject to recidivism considering the periods specified in the mentioned paragraph."

Article 22- The following article has been added after Article 60 of the Electronic Communication Law No. 5809 dated 5/11/2008. "Authority of the Presidency and administrative sanctions ARTICLE 60/A- (1) The Presidency is authorized to determine and regulate the strategies and policies regarding internet domain names. (2) In cases where there is a delay that may cause harm due to one or more of the reasons specified in Article 22 of the Constitution, the Presidency may determine the measures to be taken upon the request of security and intelligence agencies or ex officio, and notify the operators, access providers, data centers, and relevant content and location providers of the decisions regarding these measures for immediate implementation. The requirements of this decision shall be fulfilled immediately and within a maximum of two hours from the moment the decision is notified. This decision shall be submitted to the approval of the peace criminal judge within twenty-four hours. The judge shall announce the decision within forty-eight hours; otherwise, the decision shall be automatically revoked. (3) The Presidency may impose administrative fines ranging from twenty thousand Turkish liras to one hundred thousand Turkish liras on those who fail to fulfill their obligations related to the duties and authorities regulated in this Law. (4) The administrative fines imposed by the Presidency under this article shall be subject to the provisions of Law No. 6183 and shall be paid to the relevant Presidency accounts within thirty days from the date of notification, depending on the case. Administrative fines that are not paid within this period shall be collected by the relevant tax office in accordance with the provisions of Law No. 6183 upon the notification of the Presidency. All collected administrative fines shall be transferred to the Presidency accounts. (5) Legal action may be taken against the administrative fines and other administrative sanction decisions to be imposed by the Presidency under this article at the competent administrative court. Any lawsuits filed against the decisions of the Presidency shall be considered as priority matters. No collateral shall be required in lawsuits to be filed by the Presidency."

Article 23- The second paragraph of Article 18 of the Court of Accounts Law No. 6085 dated 3/12/2010 has been restructured as follows. "(2) The prosecutors of the Court of Accounts shall be appointed from among those who have graduated from faculties of law, political science, economics, business administration, and economic and administrative sciences or from institutions of higher education recognized as equivalent by the Higher Education Council and who have worked as public servants in financial, economic, or legal matters for at least ten years after higher education."

Article 24- The phrase "31/12/2025" in the first sentence of the first paragraph of the temporary Article 6 of the Electricity Market Law No. 6446 dated 14/3/2013 has been changed to "31/12/2030", the phrase "ten percent" in the third sentence has been changed to "thirty percent", the phrase "five percent" has been changed to "fifteen percent", and the phrase "ten percent" in the fourth sentence has been changed to "thirty percent."

Article 25- An additional article has been added to the Postal Services Law No. 6475 dated 9/5/2013. "Employment of personnel with administrative service contracts ADDITIONAL ARTICLE 4- (1) Except for those employed under Law No. 4857, PTT personnel shall be employed with administrative service contracts without being subject to the provisions regarding contracted personnel in Law No. 657 and other laws. (2) The recruitment, duties and authorities, obligations, assignments, training, promotion, career advancement, title changes, dismissal, renewal or termination of the contract, position titles and numbers, and other matters related to the employment of PTT personnel shall be regulated by the regulations enacted by the Board of Directors. The use of vacant positions of contracted personnel for open recruitment purposes is subject to the permission of the Presidency. (3) The monthly salaries and other financial and social rights of PTT personnel and the principles of the contract shall be determined by the decision of the Board of Directors. However, all payments made within the scope of monthly salary and other financial and social rights, excluding attorney fees, shall not exceed the upper limit to be determined by the President based on the monthly net average of the service groups. The distribution of attorney fees collected from the opposing party due to lawsuits and enforcement proceedings concluded in favor of PTT shall be carried out in accordance with the provisions of the Decree Law No. 659 dated 26/9/2011 on the Execution of Legal Services in General Budget and Special Budget Agencies. (4) Those to be employed under this article shall be considered insured under the first paragraph (a) of Article 4 of the Social Insurance and General Health Insurance Law No. 5510 dated 31/5/2006. These individuals shall be paid severance pay in accordance with the procedures and principles regarding those employed under subparagraph (B) of Article 4 of Law No. 657."

Article 26- The following temporary article has been added to Law No. 6475. "Transitional provisions TEMPORARY ARTICLE 13- (1) The existing personnel employed in PTT under the provisions of the repealed Article 27 of the Decree Law No. 375 dated 27/6/1989 shall be employed as administrative service contract personnel in accordance with the additional Article 4 from the beginning of the month following the date this article comes into force. (2) Personnel working in PTT subject to the annexes (I) and (II) of the Decree Law No. 399 may apply in writing to PTT for employment under the additional Article 4 of this Law within twenty days from the effective date of this article. Within thirty days from the date of application, an administrative service contract shall be signed with the personnel who apply, within the limits specified in this paragraph. The provisions of the second paragraph of the transitional Article 6 of this Law and the fifth paragraph of Article 22 of the Law No. 4046 dated 24/11/1994 shall be applied by analogy for these individuals. However, the number of those who can sign contracts under this paragraph shall not exceed 50% of the number of personnel working under the annexes (I) and (II) of the Decree Law No. 399. In the event that the demand exceeds this rate, priority shall be given to those who have not received disciplinary penalties, those with longer service in PTT, and those who are older. (3) Personnel who are subject to the annexes (I) and (II) of the Decree Law No. 399 and who do not sign an administrative service contract under the provisions of this article shall be reported to the institution conducting the transfer of excess personnel within sixty days from the effective date of this article for transfer to other public institutions and organizations. The appointment offers for the reported personnel shall be made by the institution conducting the transfer of personnel within ninety days, taking into account the service needs of public institutions and organizations and the preferences of the personnel in the province, in accordance with the procedures and principles specified in Article 22 of Law No. 4046. However, the payments expected to be covered by the Privatization Fund or the Treasury under the mentioned article shall be covered by PTT. (4) In the event that there are no suitable vacant positions for the appointments to be made under the third paragraph, with the approval of the appointment, the relevant positions shall be deemed to have been created without the need for any further action and added to the relevant sections of the institutions' position lists, and if the positions created in this way become vacant for any reason, they shall be deemed to have been canceled without the need for any further action. The establishment and cancellation processes carried out under this paragraph shall be reported to the institution where the public personnel information system is located within one month. (5) The periods of service spent in their previous statuses in PTT shall be considered as past service under the additional Article 4 for those employed as administrative service contract personnel under the provisions of this article. (6) No retirement bonuses or severance pay shall be paid to those employed as administrative service contract personnel under the provisions of this article. The periods for which retirement bonuses or severance pay have been paid previously shall not be included, and the total service periods that are the basis for retirement bonuses or severance pay shall be taken into account in the calculation of severance pay to be paid under the additional Article 4."

Article 27- (1) The phrase "Information Technologies and Communication Authority" in the tenth paragraph of the additional Article 7 of the Police Duty and Authority Law No. 2559 dated 4/7/1934 has been changed to "Cyber Security Presidency." (2) The following amendments have been made to the Law No. 5651 dated 4/5/2007 on the Regulation of Publications Made on the Internet and the Fight Against Crimes Committed Through These Publications; a) The subparagraph (a) of the first paragraph of Article 2 has been repealed, the phrase "Information Technologies and Communication Authority" in subparagraph (c) has been changed to "Cyber Security," the phrase "source and target" has been added before the phrase "port information" in subparagraph (j), and the following subparagraph has been added to the paragraph. "v) Presidency: Cyber Security Presidency," b) The phrase "Institution" in the fifth paragraph of Article 3 has been changed to "Presidency." c) The phrase "to the Institution" in the first paragraph of Article 6 has been changed to "to the Presidency." ç) The phrases "to the Institution" in the third and fourth paragraphs of Article 6/A have been changed to "to the Presidency," and the phrase "of the Institution" in the third paragraph has been changed to "of the Presidency." d) The phrase "to the Institution" in the first paragraph of Article 7 has been changed to "to the Presidency." e) The phrases "to the Institution" in the third, seventh, eighth, thirteenth, and fourteenth paragraphs of Article 8 have been changed to "to the Presidency," and the phrases "Institution" in the twelfth and thirteenth paragraphs have been changed to "Presidency" and the phrase "in case of non-fulfillment of the decision" has been added after the phrase "upon the request of the Presidency" in the eleventh paragraph.