10
AĞU
2026
2026
Summary Foreign Currency Position Reporting Has Been Reshaped
The Central Bank has changed the scope and deadlines of the Summary Foreign Currency Position Report obligation applying to legal persons with loan balances…
Circulars
Circulars published by the Revenue Administration explaining how tax legislation is to be applied in practice.
10
AĞU
2026
2026
Green Industry Support Programme
Under the Green Industry Support Programme, projects to increase the use of renewable energy sources and make clean, reliable energy sustainable in industry are…
10
AĞU
2026
2026
The Right to Deduct VAT Relating to Import Surveillance and Safeguard Measures Has Been Removed
Presidential Decree No. 7846, published in Official Gazette No. 32379 of 24 November 2023, removed the right to deduct VAT calculated under import surveillance,…
10
AĞU
2026
2026
Minimum Capital Amounts for Joint Stock and Limited Liability Companies Increased from 1 January 2024
Presidential Decree No. 7887 raised the minimum capital for joint stock companies to TRY 250,000, for non-public companies in the registered capital system to…
10
AĞU
2026
2026
Rate to Be Used for the Interest Deduction Calculated on Cash Capital Increases
For 2023, the rate to be used for the interest deduction on cash capital increases is 52.73%.
10
AĞU
2026
2026
Decree Published on Foreign Travel Per Diem Amounts
Decree No. 8104 on per diems for travel to the Turkish Republic of Northern Cyprus and on foreign travel per diems was published in…
10
AĞU
2026
2026
Documents That Should Not Be Included in Form Ba and Form Bs Returns
The Revenue Administration published an announcement dated 10 January 2024 on the documents that should not be included in Form Ba and Form Bs…
10
AĞU
2026
2026
Minimum Capital Requirements for Joint Stock and Limited Liability Companies
Existing joint stock and limited liability companies must raise their capital to the statutory minimum amounts by 31 December 2026, failing which they will…