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MAIN DOCUMENTS TO THE APPLICATION

DOCUMENTS REQUESTED FROM THE FOREIGNER

• Foreign Personnel Application Form,
(Form is to be prepared in four copies and to have the original signatures of the employer and foreigner. If there are not the original signatures of both, work contract made between the parties must be submitted.)
• 6 colored passport photos taken within the last six months (Four of them are to be attached to the Foreign Personnel Application Forms),
• Copy of passport Turkish translation of which is approved by the official authorities or certified translator,
• Copy of temporary graduation letter or diploma with Turkish translation and approved by the notary for the foreigners who are to work within vocational services and other professions found necessary by the Ministry ,
• Copy of residence permit valid for at least 6 months and valid at the date of application for the applications made form Turkey,
• “Diploma or Temporary Graduation Letter” obtained in accordance with “Equivalence Regulations of Higher Education Diplomas Abroad” as per the 3th and 7/p articles of the law numbered 2547 in addition to the documents mentioned above for foreigners who request work permit within vocational services if they received education abroad,
• For Certified Tourism Businesses to employ foreign artists, work contract prepared in Turkish and language of the foreigner, and letter of recommendation,
• For foreigners to be employed in the institutions subject to the Ministry of National Education, letter to indicate the adequacy of the foreigner (prior authorization) obtained from Ministry of National Education
Requested documents for application according to the types of work permit are listed above
Work Permit for A Definite Time Period
• If foreigner’s spouse and children whom he/she is liable to look after requests work permit, letter from security offices to indicate that they have resided legally and continuously for at least five years with the foreigner.
Work Permit for An Indefinite Time Period
• Letter from security offices to indicate that the foreigner has resided legally and continuously for at least eight years
Or
Letter from relevant offices to indicate that the foreigner has worked legally for total six years.

Independent Work Permit

• Letters to indicate that the foreigner has scientific, technical or vocational education for the activity he/she would like to perform,
• Letter from security offices to indicate that the foreigner has resided legally and continuously for at least 5 years,
• Letters stated that may be requested in 40th article of the regulation

Exceptional Work Permit

• Letters which prove the status of the foreigners stated in the 8th article of the law,
• For the foreigners married to a Turkish citizen, the original of the certificate of identity register copy of the Turkish citizen spouse.

DOCUMENTS REQUESTED FROM THE ORGANIZATION/INSTITUTION WHICH EMPLOYS FOREIGN PERSONNEL

• Work permit application petition
• Repealed statement: OG ||31/7/2010||27658) (…) balance sheet and statement of profit and loss approved by tax offices or certified public accountant,
• The original or copy, approved by the institution, of Turkish Trade Registry Gazette which indicates the last capital and partnership structure of the institution,
• “Permit of Establishing an Institution and Starting Education” and authorization from the Ministry of National Education or “Licence of Establishing a Business and Working” from the municipal it is subject to, for the private education institutions employing foreign teachers,
• Letter to indicate their activity from the relevant authorities for the associations and foundations, and institutions providing health services,
• Copy of the business and investment document obtained from the Ministry of Culture and Tourism for certified tourism institutions.
• Letter which certifies that the institutions (including consortia), which has gained the right to carry out the projects initiated an international tender by the public organizations and institution, undertake the work they will receive from the relevant organization and institution,
• For legal entities to employ foreign experts within engineering, architecture, construction business and consultancy services, copy of the contract made with the foreigner and payroll indicating that a Turkish engineer/architect/city planner is employed for the same vocation.

DOCUMENTS REQUIRED FOR EXTENSION APPLICATION

• Foreign Personnel Application Form
(Form is to be prepared in four copies and to have the original signatures of the employer and foreigner. If there are not the original signatures of both, work contract made between the parties must be submitted.)
• 6 colored passport photos taken within the last six months (Four of them are to be attached to the Foreign Personnel Application Forms),
• The original of the previous work permit,
• Copy of residence permit for working purposes involving the work permit period
• Temporary Membership Letter obtained as per the 36th article of Turkish Union of Chambers of Engineers and Architects numbered 6235 for foreign engineers, architects and city planners
• Copy of passport Turkish translation of which is approved by the official authorities or certified translator,
• Letter, obtained from tax offices or internet tax office, indicating the foreigner does not have tax debt

Work permits of foreign national personnel to be employed within companies, branches and contact offices operating within Direct Foreign Investments Law no. 4875 are evaluated. Applications of foreign national key personnel to be employed in direct foreign investments which constitute specialty and contact offices are evaluated within this branch.

Direct foreign investments which constitute specialty: Describes company or branch which meets at least one of the conditions below and is within the law no. 4875. Work permit requests of key personnel to be employed in direct foreign investments which constitute specialty within the 4th article of Regulation Concerning Employment of Foreign National Personnel in Direct Foreign Investments and executives (such as General Manager) of great industry institutions are evaluated in a Branch Office within our Department. Files received by this unit are concluded within maximum 15 days.
Hovewer the law no. 4817 and provisions of Practice Regulation of Law Concerning Foreigners’ Work Permits are applied to the work permits of any foreign national personnel to be employed in direct foreign investments except for direct foreign investments which constitute specialty and foreign national personnel employed in direct foreign investments which constitute specialty except for key personnel

For a company or branch to be considered “direct foreign investments which constitute specialty” it must meet at least one of the conditions below:

1) Provided that total share of foreign partners is minimum 812.777 TRY, company’s or branch’s giro of the last year should be at least 61,04 million TRY
2) Provided that total share of foreign partners is minimum 812.777 TRY, company’s or branch’s export of the last year should be at least 1 million USD
3) Provided that total share of foreign partners is minimum 812.777 TRY, employment of minimum 250 personnel registered to Social Insurances Institution by company or branch within the last year
4) If company or branch is to make an investment, estimated minimum fixed investment amount should be minimum 20,4 million TRY
5) There should be another direct foreign investment in minimum one other country except for the country where the center of main company is.

Foreign Investor Work Permit
Personnel of a company, which has legal entity, founded in Turkey, who meets minimum one of the conditions below:

1) • Working in senior management or executive position of the company
• Managing the whole or a part of the company
• Controlling or supervising the works of supervisers, administive or technical personnel
• Employing a new personnel to the company or dismiss the current personnel or making offers concerning these
A person who undertakes minimum one of the tasks above or has authority in this regard; company partner, chairman of the executive board, member of the executive board, general manager, vice general manager, company manager, vice company manager or working in a similar position,

2) A person who has fundamental knowledge for services, research devices, techniques or execution of the company,

3) Maximum one person who has been given authorization by the main company abroad for contact offices
Foreign companies or foreign key personnel who apply for work permit as direct foreign investor are liable to submit the documents which indicate that they meet the criteria above along with the general documents required for application.
If the foreigner is an engineer, architect or city planner, he/she must give letter of commitment approved by consulate or notary to indicate that he/she will not be performing his/her occupation.

DOCUMENTS REQUESTED FROM FOREIGNER

1) Foreigners’ work permit request petition addressed to the Ministry of Labor and Social Security
2) Foreign Personnel Application Form (4 copies, including original signatures of employer and employee and photo taken within the last 6 months. If there is not original signatures of both employee and foreign personnel, individual contract made between the parties or job acceptance
3) Passport copy approved by notary and translated into Turkish for applciations from Turkey
4) Passport copy translated into Turkish approved by certified translator
5) For work permit applications made from Turkey, valid residence permit (it must be at least six months’ and application must be made within this period)
6) Resume (please click to see the format)
7) If the foreigner is assigned from abroad, partner representative or key personnel, document given by his/her employer approved by competent authorities to indicate his/her situation.

FOREIGNER WHO REQUEST WORK PERMIT WITHIN VOCATIONAL SERVICES MUST SUBMIT THE DOCUMENTS BELOW IN ADDITION TO THE DOCUMENTS ABOVE

1) If he/she received education abroad, as per the 3 and 7/p articles of the law no. 2547, “Diploma Equivalency Certificate” obtained in line with the “Equivalency Regulation of Higher Education Diplomas Abroad”
2) Certificate that indicates that he/she performs his/her vocation, that he/she is a member of the trade body in his/her own country and that he/she does not have “restraint from vocation punishment” taken in the last six months.
3) If he/she provides services for consultancy or technical schooling, copy of contract and work description certificate (between company and company or between company and person)
4) For engineers, architects and city planners, if they provide services as expert for consultancy and technical schooling of every kind and scale or prepare project in project which a tender is initiated by public institutions and organizations and get signing authority, they must submit commitment letter which stipulates to remain exclusive for this job, approved by notary or consulate.
5) In legal entities to employ foreign experts within engineering, architecture, construction and consultancy services, payroll to indicate that Turkish engineer/architect/city planner is employed for the same occupation and copy of contract made with the foreigner.

DOCUMENTS REQUIRED FROM THE COMPANY

1) Work permit request petition addressed to the Ministy of Labor and Social Security
2) Information and documents to prove that it is within the 4th article of the Regulation concerning Employment of Foreign National Personnel in Direct Foreign Investments
3) Balance sheet or statement of profit and loss of the last year, approved by tax office
4) The original or copy, approved by the institution, of Turkish Trade Registry Gazette which indicates the last capital and partnership structure
5) If the foreigner is within the social security system in his/her own country, probative document given by official authorities of his/her country and its copy translated into Turkish approved by notary
6) Premium roll of the last month to indicate SSK or Bağ-Kur registration of all personnel, Turkish or foreigner, working in the company for which work permit application is made.

Writer: Güray ÖĞREDİK
Yaklaşım Magazine / July 2005 / Sayı: 151

I- INTRODUCTION
Contact offices or representative offices can be defined as “Offices opened by persons and institutions resident abroad for social, cultural and economic purposes such as communication, hospitality, contact, make market research and follow business opportunities closely in the country where investment will be made and inform center company. “

Since it is forbidden for contact offices to be involved in commercial activities as per foreign capital regulations, it is necessary to follow economic structure of these offices closely. Since they are not allowed to be involved in commercial activities there must not be institutions and added-value tax liabilities.

II- CHARACTER OF CONTACT OFFICES OPENED AS PER DIRECT FOREIGN INVESTMENTS LAW NO.4875
As per (h) subparagraph of the 3rd article of the law no. 4875 (1) Undersecretariat of Treasure is authorized to give permission to the companies established as per foreign country laws for opening contact office provided that they are not involved in commercial activity.
As per the aforementioned law, the below conditions are required to open a contact office in Turkey:
1- Persons who would like to open a contact office in Turkey must be established as per foreign country laws and established legal entity must have company status.
2- Contact office to be opened in Turkey must not be involved in commercial activity in Turkey.

III- NECESSARY DOCUMENTS FOR CONTACT OFFICES TO BE OPENED AND ACTIVITIES OF CONTACT OFFICES AS PER DIRECT FOREIGN INVESTMENTS LAW APPLICATION REGULATIONS
As per the provision of the 6th article of Direct Foreign Investments Law Application Regulations (2), Undersecretariat is authorized to allow companies established as per foreign country laws and extend this permission provided that they are not involved in commercial activity. In the regulation, Undersecreatiat of Treasury is authorized to extend the permission differently than law provision.
Applications for opening permission and extension of contact offices are completed within 5 work days following the application date provided that information and documents are complete.
In order to open a contact office in Turkey, application is made to Undersecretariat with the documents below:
1- Main company’s Operating Certificate (original) approved as per the provisions of Contract of Removing Affirmation Obligation of Foreign Official Letters prepared within the frame of Hague International Private Law Conference or the relevant Turkish Consulate
2- Activity Report or balance sheets and income table
3- Original of the authorization to be given to the person assigned to conduct the activities of the contact office
4- Original of power of attorney if foundation is conducted by another person

IV- PROVISIONS CONCERNING THE OPERATION OF CONTACT OFFICES

Principles below are applicable in the operation of contact offices:

A- TAKING PERMISSION FOR FOUNDATION AND REGISTERING THE CONTACT OFFICE TO TAX OFFICE
After permission is obtained from Undersecretariat of Treasury, id number must be obtained from tax office and liability for income tax must be installed. Therefore if they make any payment within the 94th article of GVK, they must make the necessary stoppage within this article and declare with summary declaration and pay. It is necessary to send a sample of “Registry Form for Legal Entities” to Foreign Capital General Directorate within maximum 1 month after it is filled and given to tax office. If contact offices rent the office they operate, they also must send the relevant rental contract to the General Directorate.

İrtibat bürolarının adres değişikliği durumunda da yeni adreslerini en geç 1 ay içinde Yabancı Sermaye Genel Müdürlüğü’ne ve vergi dairesine bildirmeleri gerekmektedir.

B- SENDING “INFORMATION FORM ABOUT ACTIVITIES” OF CONTACT OFFICES
“Information Form about Activities of Contact Offices” about last year’s activities which is in regulation appendix (Appendix: 4) of office is filled by contact offices and sent to the Undersecretariat every year up to the end of May at the latest. Documents indicating that the expenses of the last year are met by foreign currency sent from abroad are attached.

C- ACTIVITY PERIOD OF CONTACT OFFICES IN TURKEY
Contact offices are given operation permit for maximum 3 years. In the extension, each is given maximum 3 years with regard to the activities of the last year and prudential plans and goals.

D- EXPENSES OF CONTACT OFFICES
All the office expenses will be met by foreign currency brought from abroad

E- PROFIT TRANSFER
It is not possible for contact offices to request profit transfer since it is not possible for them to be involved in any income generating activity.

F- TRANSACTIONS TO DO AFTER THE EXPIRATION OF 3 YEARS’ PERIOD GIVEN BY FOREIGN CAPITAL GENERAL DIRECTORATE
Contact offices are given maximum 3 years’ operating permit. It is possible to extend this period at the end. Also obligants can make contact office company or branch.

V- SITUATION OF CONTACT OFFICES AGAINST 94TH ARTICLE OF INCOME TAX LAW
Contact offices which belong to foreign country institutions operating in Turkey make certain payments to resident persons, organizations and institutions in Turkey.

These payments are more wage payments to service competents, rental payments made to the real estate capital voluntary owner if office is rented, professional payments made to freelancer who keeps the books if these offices keep books and professional payments made to those responsible for translation of documents prepared abroad into Turkish, payments to those brought for office cleaning etc.
In the 1st paragraph of the 94th article of GVK, persons, organization and institutions, who have to make stoppage from the payments listed in this article are listed. There is no discrimination of fully or limited obligated about the persons, organizations and institutions to make the payments listed in this article in the mentioned paragraph.

Therefore persons, organizations and institutions, resident abroad, which found the contact offices operating in Turkey have to make stoppage during when they make payments listed in this article in cash or by account if they can be examined within these persons, organizations and institutions listed in this paragraph. As explained above, companies founded in foreign countries are given the permission to open a contact office in Turkey with the law no. 4875 and consequently these companies are similar to the persons, organizations and institutions listed in the 94th article of GVK in terms of legal status.

On the other hand, as per the foreign capital regulations, contact offices are forbidden to perform commercial activity. Or rather, contact offices operating in Turkey are not possible to deal with any activity to generate income as per the foreign capital regulations.

However it does not mean that contact offices cannot make any kind of income in Turkey.

These offices are possible to make income as a result of some activities they perform in Turkey. For example contact offices may make income by sale or rent of the personal or real estates or inventories, or by evaluation of inactive funds.

In such cases, if persons, organizations and institutions stated in 94th article of GVK make the payments stated in the article to the contact offices in cash or by account, in the event that incomes and revenues stated in the 24th article of KVK instead of 94th article of GVK are made from the payments, they have to make stoppage as per the 24th article of KVK.

Within tax collected from incomes such as this frame, rent and deposit interest or repo income by detention will be ultimate tax for contact offices.
Also if contact offices perform any activity to generate income, corporate tax liability will have to be instituted to these offices.

VI – PAYMENT OF PERSONNEL TO BE EMPLOYED IN CONTACT OFFICES

A- As per the 23/14 no. subparagraph of Income Tax Law; “Payments made to employees, working for employers subject to limited obligation whose legal and business center is not in Turkey, are exception from income tax.”
As it is seen, payments made to the personnel employed in contact offices are exception from income tax within certain conditions, that is to say from stoppage which employer has to make with liable role within the 94th article of GVK

1- Payment will be made upon the income made abroad by limited obligant employer, which means personnel payments will be covered by the main company abroad and sent to Turkey. Here it will be more accurate to send the transfers directly to the bank account of the relevant personnel for demonstration.
2- Payments will not be in TRY but in foreign currency
3- It is certainly obligatory to provide and keep the necessary documents (bank receipts, exchange purchase documents, receipts of transfer abroad) for control.

B- Since there is no provision which makes the payments, made to the personnel working in contact offices, an exemption from tax, there will be stamp tax deduction from the payments and it will be declared with brief declaration and paid within legal periods

C- Also since personnel employed in contact offices will be considered to have insurance within Social Insurances Law, contact office must be notified to the institution at the status of limited obligant employer.
Contact offices are liable to give the business notice, sample of which was prepared by the institution, at the date when they start to employ someone with insurance at the latest.
Those with insurance (personnel) must be notified to the relevant Provincial Insurance Directorate with the employment with insurance notice before starting to work.

VII – BOOK, RECORD AND DOCUMENT ORDER IN CONTACT OFFICES
As explained in the introduction, since contact offices are forbidden to perform commercial activity as per foreign capital regulations, it is necessary to follow the economic structure of these offices in terms of Finance Office in particular.
As seen above, contact offices will not institute liability in terms of corporate tax and value added tax unless they perform commercial activity. However they have some declaration and payment liabilities in terms of 94th article of GVK, Stamp Tax Law and SSK (Social Insurances Institution) due to their a number of payments.

Also in various opinions given by Finance Office, it is explained that enterprises’ liabilities as limited obligant must be registered and they must fulfill obligations such as keeping book, preparing document and keeping and submission of them for contact offices’ activities to be determined and followed up to find out if they constitute a business or not within the agreement though they do not perform commercial activity.

The reason why administration wants to subject contact offices to liability as limited obligant institution is explained by “…to be determined and followed up to find out if they constitute a business or not within the agreement…” in advance ruling.

Administration’s opinions concerning contact offices are based upon that they may perform commercial activity at any time. Following up (by instituting liability) and controlling (by making them give declaration) contact offices is a result of this approach.

Besides all these, contact offices may face liability of making certain stoppages and declarations for some of their payments as explained above. As it is known, all declarations must be evincible by valid documents and records. For example documents and records concerning the stoppage in a summary declaration to give may be needed to examine. Insurance and unemployment premiums for the personnel to be employed must be evincible by valid rolls and records. Various money transfers (from abroad to contact office), bank transactions and other cash payments or following check making out etc. (not just for control, but also for contact office activities to be conducted accurately) can only be possible by entering these to book records neatly. As it is known, it is a legal obligation that any transaction recorded to book is based on an explanatory and substantiating document

As a result, contact office to be found is liable to keep journal, ledger and inventory subject to balance sheet basis and get them confirmed within the provisions of VUK and keep them. It is also necessary that they give summary declaration for some payments it may make within 94th article of GVK and institute liability at tax office since there will be stamp tax deductions from payments to the employees. However, it is contentious if they are obliged to give corporate tax declaration by instituting liability at the status of limited obligant though they do not perform commercial activity. Even if they are, this declaration is only to be given “as empty declaration” just for information.

As explained above, contact offices cannot perform commercial activity by no means, however it does not mean they cannot generate some income, such as evaluating inactive funds to get interest income or renting some real estates which belong to the office. However such matters are open to discuss. Because punished assessment may be faced because of the comments that some possible incomes (interest, rent etc. even if they are not commercial activity) should have been mentioned in the declaration. So contact office should work in line with its purposes, if any payment is to be made, necessary money transfer from abroad should be waited for and money should not be kept in contact office for as far as possible (or should be kept only short term daily ordinary incomes), and specific investments such as getting real estate should be avoided since it can be evaluated as an activity going beyond its purpose.

CHANGES IN WORK PERMIT

1. Applications are made in electronic media to Ministry of Labor

2. It is necessary for the employer to make electronic application and deliver the necessary documents within 10 days following the electronic application made abroad by the foreigner.

3. Other documents must be delivered to the Ministry within 6 days following the electronic application made in Turkey.

4. Extension applications: Foreign employee may keep working in the same company and occupation unless he/she changes the character of the performed job and exceeds 45 days following the end date of work permit.

5. Detection of Incomplete Documents in Application: If the work permit application is not made in convenience with the procedures and principles prescribed by the regularions or the incomplete documents, detected by the ministry and requested from the applicant, are not completed within 30 days, application file is cancelled.

6. Evaluation Concerning Work Permit Application/ Extension: It is checked from the records of Turkish Labor Institution if there is a Turkish employee who has the same quality to replace the foreign employee within 4 weeks.

7. Geographical Area of Work Permit for a Definite Period: Ministry may make changes in the validity areas of work permits for a definite period on the basis of city or geographical region.

8. Residence Permit to be Given in Line with Work Permit for an Indefinite Time Period: If there is a change in the company or office address of foreigner who has such work permit, the ministry must be informed within maximum 15 days.

9. Those married to a Turkish citizen: Time period concerning residence is not required for the work permit applications of those married to a Turkish citizen and live in Turkey with his/her spouse in marriage.

10. Those who are assigned to the representatives of international institutions, embassies and consulates in Turkey and their spouses and children: Their work permit can be given exceptionally by taking opinion of Ministry of Foreign Affairs.

11. Authority of Inspection: Inspections, supervisions and investigations to determine whether the foreigners and employers meet their liabilties are made by labour inspectors of the ministry and inspectors of Social Security Institutions as per the inspection, supervision and investigation provisions in the Labour Law numbered 4857 and relevant sanctions are applied accordingly.
Change concerning authority of inspection is made in the code numbered 6111 and law numbered 4817 and relevant Governing Regulations for an inspection more efficient.

12. Documents to Attach to Work Permit Application are amended (APPENDIX 2)

REGULATION CONCERNING THE CHANGES IN THE GOVERNING REGULATIONS OF IMPLEMENTATION OF THE LAW CONCERNING FOREIGNERS’ WORK PERMITS:

1- Applications must be made in electronic media and signed in paper to be delivered to the ministry with the other documents defined in rider of the regulation.

2- Third paragraph of the 6th article of the same regulation is changed as below:
Representatives of Republic of Turkey and Ministry execute the work permit applications made from abroad and relevant transactions in electronic media. Employer must make the electronic application and deliver the necessary documents to the Ministry within ten days following the application date

3- The sentence below is added to the first paragraph of the 7th article of the same regulation.
Documents required for application must be delivered to the ministry within 6 work days following the electronic application.

4- First and fifth paragraphs of the 8th article of the same regulation are changed as below and sixth and seventh paragraphs are revoked.
Extension request is made directly to the ministry by the foreigner or employer by means of attaching the documents stated in the rider of regulation to application form in line with the principles described in the 5th article of the regulation.
Foreign employee, who has applied for work permit extension, may keep working in the same company and occupation unless he/she changes the character of the performed job and exceeds 45 days following the end date of work permit. Work within this period is considered legal and liabilities of the foreigner, relevant authorities and employer continue. Ministry of Internal Affairs is informed about the applicants in electronic media.

5- 9th article of the same regulation is changed as below:
9- If ministry detects incomplete document in the application, applicant is informed and required to complete. 30 days’ period starts from the date of transmission of the incomplete document to the ministry.
If the work permit application is not made in line with the procedures and principles prescripted in this regulation or incomplete documents are not completed within 15 days, application file is cancelled.

6- The same regulation’s 13th article’s 3rd paragraph is changed as below, the sentence below is added to 4th paragraph and 5th paragraph is revoked.
It is checked from the records of Turkish Labor Institution if there is a Turkish employee who has the same quality to replace the foreign employee within 4 weeks, considering the provisions of bilateral and multilateral contracts of which Turkey is a party and evaluations that ministry make in accordance with the 12th article of the law within this criteria of evaluation.
Ministry determines the evaluation criteria concerning the matters indicated in this paragraph.

7- 26th article of the same regulation is changed as below:
Ministry may make changes in the validity areas of work permits for a definite period on the basis of city or geographical region.
Work permit is valid for the stated company and address. The request for the foreigner to work in another branch of the company registered to the trade registry is evaluated by the Ministry. If the request is approved, necessary change is made in work permit and relevant authorities are informed.
If the commercial name of the company or address of the office changes, necessary change is made in work permit and relevant authorities are informed provided that it is proved with the papers obtained from official authorities.

8- 2nd paragraph of the 35th article of the same regulation is changed as below:
Work permit for an indefinite time period is used in parallel with the period of residence permit. If the company or office address of the foreigner who has such work permit, the ministry must be informed within maximum 15 days as per 18th article of the law. Ministry makes the necessary changes in the current work permit according to the information and documents sent, and then inform the relevant authorities.

9- 44th article of the same regulation is changed as below.
Time period concerning residence is not required for the work permit applications of those married to a Turkish citizen and live in Turkey with his/her spouse in marriage.
For the applications of foreigners who live with a Turkish citizen in marriage for minimum 3 years, criteria in the 4th paragraph of 13th article of this regulation are not applicable. If it is detected that marriage is not intended for starting a family, work permit is no longer valid.

10- 51st article of the same regulation is changed as below:
Work permit of those who are assigned to the representatives of international institutions, embassies and consulates in Turkey and their spouses and children can be given exceptionally by taking opinion of Ministry of Foreign Affairs provided that it is limited to the duty term and within correspondence principle.

11- 58th article of the same regulation is changed as below:
It is inspected whether the foreigners and employers meet their liabilties by labour inspectors of the ministry and inspectors of Social Security Institutions. Inspections, supervisions and investigations to perform as per the law are performed as per the provisions of inspection, supervision and investigation in Labor Law numbered 4857 and dated 22/5/2003 and relevant sanctions are applied accordingly.
If it is detected that the foreigners and employers meet their liabilities during any inspection, supervision and investigation performed by inspectors and police forces of general and special budgeted administrations in accordance with their regulations, the ministry is informed.
Administrative sanctions in the law are applied by the regional director on the notifications made as per the 2nd paragraph and inspections made as per the 1st paragraph in accordance with the survey reports and records sent.

12- Expression of “dated 8/6/1965 and numbered 625” is replaced by “dated 8/2/2007 and numbered 5580” of the 60th article of the same regulation.

13- APPENDIX-2 in the attachment of the same regulation is changed as the attached.

14- This regulation is put into effect on the date of issue

15- Minister of Labor and Social Security executes the provisions of this regulations.

• It is necessary to submit the original of the work permit with photo, signed and sealed by the employer during extension applications.

• It is sufficient to submit the necessary documents concerning the company only once and not in each of the employees’ files when a company is applying for more than one work permit. However it is necessary to state in which file the documents are.

• Balance sheet and statement of profit-loss of the last year approved by certified public accountant or tax office. Excluding the companies which has special accounting period, for the applications made after the 1st of April every year, balance sheet and statement of profit-loss of the last year will be submitted.

• Extension application can be made before the permit expires with the condition that is is made maximum two months before the work permit expires. For the extension of an expired work permit, request petition and attachments must be in the general document records of Ministry of Labor in maximum 15 days after the expiration.

• In order to apply for work permit from Turkey, foreign national must have at least 6 months’ residence permit and apply within this period. Residence permits for educational purposes are not accepted.

• Foreigners who do not have at least six months’ residence permit must apply to the representatives of Republic of Turkey in their country of residence or citizenship. However it is necessary to deliver the application file which includes necessary documents and information to the ministry by the employer within 6 work days following the application.

Change of company

• If a foreigner who has work permit to work in any company, which has not expired yet, wants to work in a different titled company, he/she has to apply for work permit again. Previous residence permit given or extended due to the previous work permit is not considered valid. So the foreigners must inform security authorities that they quit their current job and get it processed to their residence permit and submit the permit renewed for at least six months.

• Such an application will be approached like the first one and all the documents and forms must be filled again to apply. Also a letter from the previous legal entity about discharge must be attached to the application.

• If the incompliance of main documents is determined, this application file is cancelled and returned, and any possible future request is to be rejected.

• It is forbidden to receive documents by hand. Incomplete documents are to be delivered to the general documents service of the ministry attached to a petition.

Work permit application form

• You must fill in all the blanks in the application form. If there are unanswerable questions due to inconvenience to the person or the company, reasons must be indicated in the answer part. For instance, if the foreigner is partner of the company and not getting monthly wages, he/she must write “Company Partner” to wage part.

• It is necessary to submit the last month’s premium roll which indicate the registry of all Turkish and foreign staff to SSK or Bağ-Kur.

• It is obligatory that the wage to be paid complies with the occupation, carreer and position of the foreigner. Or else application may be rejected.

• If it is declared that a payment will be made to the foreigner incompatible with his/her occupation and duty, work permit request may be rejected.

• Only Foreign Personnel Application Form is to be filled in 4 copies and one piece for each of other documents is enough.