Amendments made with the Act no 7194, to be effective as of 1.1.2020, in the Income Tax Act no 193, regulating the taxation of the income earned by real persons, brought the principle of submitting annual declaration for the ones earning high amount of income. Before the regulation while, whatever the amount was, wage income earned by means of deduction from a single employer hasn’t been declared with an annual declaration, with the changes made, it is required to declare the wage amount, taken from a single employer and taxed by means of deduction, with an annual declaration in case it exceed a certain amount designated annually. An arrangement in parallel with this arrangement has been made for the incomes taken from more than one employer and when earning wages subject to deduction from more than one employer, in case total of the wages earned after the first employer exceeds the designated limit, annual declaration should be given for all of the wages taxed by means of deduction. An arrangement for submitting an annual declaration is made for the wage incomes subject deduction exceeding the annually designated limit in taxation of sportsmen and sporting referees. The subject has been clarified with a secondary regulation arrangement pronounced by the Tax Administration on which cases wage has been earned from a single employer or more than one employer from the point of wage earners.