If a new employee who will change employers and start working at your workplace during the year notifies your company about the income tax base related to the salary income he/she received from his/her previous employer and requests that his/her salary be taxed cumulatively according to the income tax schedule, it is possible for the salary income that the employee in question will receive from your company to be taxed in accordance with Articles 61, 94 and 103 of the Income Tax Law by considering the cumulative base by associating it with the salary base received from the previous employer in the relevant calendar year. On the other hand, if the employee whose salary income is taxed in this way has the obligation to declare this income with an annual return, it is natural that the taxes paid by withholding can be offset by considering the cumulative base from the income tax calculated on the basis of the base reported in the annual return. Source: Revenue Administration Special Note 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.