ArticleJudicial Remedies For Customs Tax Disputes Have ChangedThe Law numbered 6545 has changed the current two-staged trial procedure to a three staged trial procedure.TurkeyTaxBaspinar & Partners
ArticleReforming Film, TV And Video Games Tax Reliefs To Refundable Expenditure CreditsAs announced at Spring Budget 2023, the government will legislate in Finance Bill 2023-24 to reform the film, TV and video games tax reliefs to refundable expenditure credits instead of additional...TurkeyMedia, Telecoms, IT, EntertainmentNAZALI Attorney Partnership
ArticleConstitutional Court Rules On Predictability In Context Of Property RightsThe Constitutional Court recently considered a case where the first instance court ruled that VAT applied to the applicant, despite being presented with many court precedents stating otherwise (2013/3244). TurkeyReal Estate and ConstructionMoroglu Arseven
Article2025 Yılı Iı. Dönem Kıdem Tazminatı Tutarı Açıklanmıştır.07.07.2025 tarihinde Hazine ve Maliye Bakanlığı tarafından yayımlanan 27998389-010.06.02-4098345 sayılı...TurkeyTaxESENYEL & PARTNERS Lawyers and Consultants
ArticleAccommodation Tax Starts On January 1, 2023Regulation was postponed to January 1, 2023 according to the provision of subparagraph (b) of the first paragraph of Article 52 of the Law No. 7194, which was amended by Article 61...TurkeyTaxCottGroup
ArticleAnnouncement On The Use Of National Vehicle Identification System In Fuel SalesWith the announcement dated November 19, 2024, published by the Revenue Administration, the replacement of payment recording devices at fuel stations with new generation pump payment...TurkeyTaxCottGroup
ArticleApplication And First Installment Periods Extended For Structuring And Tax Base Increase No. 7326With the Official Gazette numbered 31506 and dated 09.06.2021, Law No. 7326 regarding the Tax Amnesty and Tax Reconstruction has come into force.TurkeyTaxCottGroup
ArticleBDO Denet Monthly Report - January 2024When we look at the tax regulatons for December, we can say that the Omnbus Law (Law No. 7491) publshed on December 28 left ts mark on December wth both the regulatons t ntroduced and the changes t dd not nclude.TurkeyTaxBDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)
ArticleDeadline Extended Again For Asset Peace IncentiveThe asset peace incentive introduced with Law No. 7256 provides various opportunities for the assets held abroad or located in Turkey but not included in the business records to be brought...TurkeyTaxEsin Attorney Partnership
ArticleElectronic Field Inspection Has Become Effective As Of 1 SeptemberE-inspection forms will be created in electronic form by authorized persons via mobile devices;TurkeyTaxPekin & Pekin
ArticleElectronic Notification Application Will Begin As Of 1 January 2016Under the Tax Procedural Code General Communiqué (Serial No. 456) (published in the Official Gazette dated August 27, 2015 and No.29458)...TurkeyTaxPekin & Pekin
ArticlePeriod Extension Is Made By Adding Design Details To The Additional R&D Discount ApplicationAccording to the decision published in the Official Gazette dated January 10, 2023 and numbered 32069, in R&D or design centers that ensure at least 20% increase compared to the previous year in any of the determined indicators; ...TurkeyTaxCottGroup
ArticleSubmission Period Of GEKAP Declaration Has Been RedefinedWith the Communiqué Regarding Amendment of the General Communiqué on Recycling Contribution Share Declaration (No:1), which was published on the 05/02/2020 dated Official Gazette no: 31030,...TurkeyTaxCottGroup
ArticleTax AmnestyGeneral Communiqué (Serial No: 4) of the Law on Restructuring of Certain Receivables ("General Communiqué (Serial No. 4)") entered into force with the publication of the Official Gazette...TurkeyTaxPekin Bayar Mizrahi (in alliance with Norton Rose Fulbright)
ArticleThe Evolution Of International Tax StructuringInternational tax structuring in the Turkish market is evolving. What are the expectations for the future?TurkeyTaxBener Law Office
ArticleThe Obligation To Notify The Tax Office In Certain Transactions In The Trade Registry Has Been RemovedGeneral Communiqué of Tax Procedure Law No. 546 has been published in the Official Gazette No. 32077 on January 18, 2023.TurkeyTaxCottGroup
ArticleThe Sale Ban Period For Deliveries Of Residences And Workplaces Exempt From VAT That Is Applicable To Nonresidents In Turkey Has Been ExtendedLaw No. 7394 on Amending the Law on Immovable Property of the Treasury and Amending the Value Added Tax Law and Amending Some Laws and Decrees ("Law") was published in the Official Gazette...TurkeyTaxEsin Attorney Partnership
ArticleThe Treaty On Avoiding Double Taxation Of Income Taxes And Tax Evasion And Its Additional Protocol Between Republic Of Turkey And Republic Of Cote D'ivoire Has Been Approved By The President Of TurkeyThe Treaty on Avoiding Double Taxation of Income Taxes and Tax Evasion (Treaty) and its Additional Protocol (Protocol)...TurkeyTaxCentrum
ArticleTurkey's Automatic Electronic Tax Statement System Now Includes Salary and Security Incomes, Plus Other RevenuesThe Turkish Ministry of Finance ("Ministry") has expanded the scope of the Pre-prepared Leasing Statement System ("System"), which has been in effect since 2012 for real estate income statements. TurkeyTaxMoroglu Arseven
ArticleTurkey Announces A Range Of Additional Import Custom TaxesTurkey has announced additional import customs duties for a wide variety of items, ranging from stationery to stainless steel household items. TurkeyTaxMoroglu Arseven