The Council of State Assembly of Tax Courts ruled that due to the increase in the minimum notification periods stipulated in article 17 of Employment Law numbered 4857, which is within the scope of the mutual rescission agreement ...

According to the 2nd Article of Industrial Registry Law No. 6948, industrial businesses must be registered to industrial registry and receive an Industrial Registry Certificate.

Designed for tax professionals from all industry sectors, this series will address critical issues and perspectives as well as analyze how companies may need to rethink operations.

An important regulation is made regarding the time periods of the Corporate Tax declarations through the Tax Procedural Law Circular No. 127

Decision will be effective as of 2021/01 Temporary Taxation Period.

The General Communiqué on the Tax Procedure Law (Row No: 560) entered into force after being published in the Official Gazette dated April 30, 2024, numbered 32532.

In this context, the Assembly of Tax Courts of Council of State stated, pointing out the tax error provisions regulated in article 116 and the following of Tax Procedural Law numbered 213.

Second installment of 2020 Motor Vehicles Tax shall be paid between 01.07.2020-31.07.2020.

Presidential Decree No. 7300 on the extension of the application and first installment payment periods in the Law No. 7440 on Restructuring of Certain Receivables and Amending Certain Laws was published in the Official Gazette dated May 26, 2023 and numbered 32202.

Pursuant to Article 347 of the Turkish Commercial Code ("TCC"), joint stock companies can issue their shares with a value higher than their nominal value through the capital increase.

Presidential Decree No. 4936 ("Decree"), published in the Official Gazette dated 22 December 2021, decreased the withholding tax rate applied, under Income Tax Law No. 193 and ...

Presidential Decree No. 4625, published in the Official Gazette dated 17 October 2021, increased the period for employees to spend up to 50% of the total working hours out of...

With the General Communiqué on Tax Procedure Law (Serial No. 585) published in the Official Gazette dated 27 November 2025 and numbered 33090, the revaluation rate for the year 2025 has been determined and announced as 25.49%.

The communiqué published by the Ministry interprets the corporate tax exemption for currency protected deposits with the Law No. 7352 in a very narrow...

Each year, the rent income that individuals earn is declared through the Annual Income Declaration within March.

The deadlines for submitting the Annual Income Tax returns for the fiscal year 2023, which were due by the end of April 1, 2024, along with the payment deadlines for the taxes accrued on these...

Benefits offered to female employees for kindergarten and day-care will now be exempt from income tax.

There have been certain changes in Value Added Tax General Application Communiqué with The Communiqué on Amending Value Added Tax General Application Communiqué (Serial No. 30).

Within the scope of "By-law Regarding Sale of Renewed Products"; secondhand mobile phones, which have data, voice, and short message traffic for at least 1 year...

With the Communiqué published in the 31089 numbered Official Gazette on 04/04/2020; the application of Withholding and Premium Service Declaration in the entire Turkey has been postponed to 01.07.2020.