It has been decided that the exemption in the fourth paragraph of temporary Article 14 of Corporate Income Tax Law No. 5520 shall also apply to the foreign currency held in entities' balance sheets as at 30 June 2022.
Pursuant to the said article of Law No. 5520, it has been decided that the exemption in the fourth paragraph of temporary Article 14 of Corporate Income Tax Law No. 5520 shall also apply to the foreign currency held in entities’ balance sheets as at 30 June 2022.