10
AĞU
2026
2026
The Thresholds for Being Subject to Independent Audit Have Been Updated
Decree No. 9774, published in Official Gazette No. 32887 of 1 May 2025, sets out the criteria determining which companies will be subject to…
Circulars
Circulars published by the Revenue Administration explaining how tax legislation is to be applied in practice.
10
AĞU
2026
2026
New Rates Set for the Sale of Export Proceeds and the Foreign Currency Conversion Support
Under the Central Bank's press release No. 2025/30 of 3 May 2025, the minimum ratio of export proceeds to be sold to the Central…
10
AĞU
2026
2026
Withholding Tax Rates Have Been Increased
The Decree on the Withholding Rates in Temporary Article 67 of Income Tax Law No. 193 (Decree No. 10041) was published in Official Gazette…
10
AĞU
2026
2026
Law No. 7555 Has Entered Into Force
Law No. 7555 Amending the Law on the Protection of the Value of Turkish Currency, Certain Laws and Decree Law No. 635 was published…
10
AĞU
2026
2026
An RUSF Surprise on Foreign Currency Loans
Presidential Decree No. 10094, published and entered into force in Official Gazette No. 32959 of 18 July 2025, changed the application of the Resource…
10
AĞU
2026
2026
Extension of the Foreign Currency Conversion Support Period
Communiqué No. 2025/26 amending the Communiqué on Supporting the Conversion of Companies' Foreign-Sourced Currency into Turkish Lira (No. 2023/5) was published in Official Gazette…
10
AĞU
2026
2026
The New Investment Incentive System in the Light of Corporate Income Tax Communiqué No. 24
Communiqué No. 24 sets out how reduced corporate income tax will be applied under the new investment incentive certificates, including the ten-year limit and…
10
AĞU
2026
2026
Check Your Calculation Twice When Allocating Depreciable Fixed Assets to VAT Refunds
VAT General Implementation Communiqué No. 55, published in the Official Gazette of 4 September 2025, introduced a number of changes to the VAT legislation.