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From 1 January 2018, certain taxpayers in Turkey can now use an electronic Bookkeeping Declaration System ("System") to store and submit selected documents online, rather than in paper format.

As per article 2 of the Law Amending the Income Tax Law and Certain Other Laws numbered 7186, the provisional article 90 has been included in the Income Tax Law numbered 193.

Law No. 7440 on Restructuring of Certain Receivables and Amendments to Certain laws ("Law No. 7440"), published in the Official Gazette dated 12 March 2023, introduced a one-time additional tax...

Banking and Insurance Transactions' Tax (''BITT'') imposed on foreign currency (''FX'') transactions increased to 1% from 0.2%.

As a developing country, Turkey shines out as a good opportunity for foreign investors to make good use of their budgets.

The reconciliation procedure which is a new concept for Turkish Customs disputes is introduced by the Regulation on Customs Reconciliation ("Regulation") that came into force on August 31, 2011.

Meal allowance tax exemption amount that is applied as of 1st January 2020 was announced in 310 serial numbered Income Tax General Communique on 27.12.2019 dated and 30991

Meal allowance tax exemption amount that is applied as of 1st of January 2021 was announced in 313 serial numbered Income Tax General Communique on 29.12.2020 dated and 31349...

Within the scope of this information note, the legislative amendments introduced by Law No. 7566 regarding real estate are addressed...

President Decree on the Amendment of the Decision on Disguised Profit Distribution Through Transfer Pricing entered into force after being published in the Official Gazette dated February 25, 2020 and numbered 31050.

Law No. 7256 introduced an asset peace and, with the extension of its application period, taxpayers had the opportunity to benefit from the asset peace until 30 June 2022.

This Article is aimed to provide brief information regarding the tax implication on UAE based shareholder who owns shares in a Turkish Limited Liability Companies or Joint Stock Companies arising from the dividends paid.

New amendments have been made with the Law on Amending Certain Laws and Restructuring of Certain Debts No. 7256, dated as 11 November 2020, and published in the Official Gazette No. 31307

24 Mayıs 2020 tarih ve 31136 sayılı Resmi Gazete'de yayımlanan 2568 sayılı Cumhurbaşkanı Kararı ile kambiyo muamelelerine uygulanan BSMV oranı %0,2'den %1'e çıkarıldı.

30/12/2024 tarihli ve 32415 (2.Mükerrer) sayılı Resmi Gazete'de yayımlanan Vergi Usul Kanunu Genel Tebliği (Sıra No: 557) ile eski nesil ödeme kaydedici cihazların yeni nesil ödeme kaydedici...

Tax plates are required to be generated after submission of annual Income Tax and Corporate Tax declarations, until 31.05.2021, via GIB Internet Tax Office system.

Tax plates are required to be generated after submission of annual Income Tax and Corporate Tax declarations, until 31.05.2022, via GIB (In Turkish) Internet Tax Office system.