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…
Communiqués
General communiqués setting out the procedures and principles governing the implementation of tax legislation.
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
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 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…
10
AĞU
2026
2026
The Deduction for Cash Capital Increases May Be Used for Five Accounting Periods
Law No. 7417 of 5 July 2022 limited the previously open-ended deduction to the accounting period in which the capital increase is registered and…
10
AĞU
2026
2026
Conditions for the Deduction on Income Derived by Entities Operating in the Istanbul Finance Centre
Under subparagraph (i) added to Article 10 of the Corporate Income Tax Law by Law No. 7421, 50% of certain income derived by entities…
10
AĞU
2026
2026
Central Bank Communiqué No. 2023/6 on Support for the Deposit and Participation Accounts of Legal Persons with Foreign Currency Liabilities
Communiqué No. 2023/6 sets out the procedures and principles for the support to be provided for the foreign currency conversion or Turkish lira deposit…
10
AĞU
2026
2026
VAT General Implementation Communiqué Amendment No. 46 Has Been Published
The Communiqué Amending the VAT General Implementation Communiqué (No: 46) was published in Official Gazette No. 32150 of 1 April 2023.