Retirement is one of the biggest uncertainties for tradespeople or company owners whose tax registrations were made before October 1, 2008.
Last-minute news about retroactive Bağ-Kur registration has generated intense interest among the public. According to the latest information and circular 2016/20, retroactive Bağ-Kur registration (excluding Agricultural Bağ-Kur) for company partners and those with tax registration covers only periods after October 1, 2008. Even if individuals can produce documents proving tax registration or partnership before that date, retroactive Bağ-Kur registration for periods prior to October 1, 2008 cannot be granted.
If there are payment receipts or other proof showing that Bağ-Kur contributions were actually paid before October 1, 2008, retroactive Bağ-Kur registration can be established for the months for which payments were collected.
Those with tax registration but no Bağ-Kur registration (situation as of 2017) who lack any documentation proving they made retroactive contribution payments face significant obstacles. Even if they bring the issue to court, there is no law or decision that clearly supports their claim. In many cases where individuals pursued legal action, rulings have gone against them.
Those with finance/tax records but no Bağ-Kur record — circular 2016/20 provides some limited exceptions for retroactive Bağ-Kur registration. Although rare, judicial decisions have sometimes allowed retroactive registration when convincing evidence of past contribution payments has been presented. An illustrative example from past rulings explains how this can happen:
In one case, an individual had begun tax registration in the late 1990s and submitted court evidence showing that they paid Bağ-Kur contributions for four months with receipts. Based on that proof, the Court of Cassation accepted that, despite the lack of formal Bağ-Kur registration before October 1, 2008, the documented contribution payments justified retroactive Bağ-Kur registration. In similar cases where comparable evidence exists, presenting past payment documentation to the court can lead to retroactive Bağ-Kur registration for periods before October 1, 2008.