10
AĞU
2026
2026
General Communiqué No. 1 on Bringing Certain Assets into the Economy
The Communiqué sets out the procedures and principles for applying paragraphs 1 to 12 of temporary Article 15 added to Corporate Income Tax Law…
Legislation
Follow current regulations and newly effective changes in tax, financial legislation and commercial law.
10
AĞU
2026
2026
Communiqué No. 10 Amending the Special Consumption Tax (List II) General Implementation Communiqué (Second Publication)
Communiqué No. 10 amends the Special Consumption Tax (List II) General Implementation Communiqué, including the addition of a section on fire brigade lead vehicles.
10
AĞU
2026
2026
Presidential Decree No. 5872 on the FX-Protected Deposit Scheme
It has been decided that the exemption in the fourth paragraph of temporary Article 14 of Corporate Income Tax Law No. 5520 shall also…
10
AĞU
2026
2026
Communiqué No. 10 Amending the Special Consumption Tax (List II) General Implementation Communiqué
Communiqué No. 10 amends the Special Consumption Tax (List II) General Implementation Communiqué, including the addition of a section on fire brigade lead vehicles.
10
AĞU
2026
2026
The Ministry of Trade Has Issued an Explanation on Determining the VAT Base on Importation
The Directorate General of Customs has issued a written explanation on the customs value, VAT base and RUSF treatment of imports invoiced in foreign…
10
AĞU
2026
2026
An Exemption Has Been Introduced for Payments Made by Employers to Employees Towards Heating Costs
Under temporary Article 1 of Law No. 7420, monthly payments of up to TRY 1,000 made by employers to employees towards electricity, natural gas…
10
AĞU
2026
2026
The VAT Exemption on New Machinery and Equipment Used in Manufacturing and R&D Has Been Extended to 31 December 2024
Presidential Decree No. 6583, published in the Official Gazette of 21 December 2022, extended the VAT exemption on supplies of new machinery and equipment…
10
AĞU
2026
2026
The Cash Capital Deduction Will Be Applied at 75% for Capital Contributions Brought in from Abroad
The following sentence has been added at the end of the section entitled "10.6. Deduction on capital increases" of Corporate Income Tax General Communiqué…