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Turkey has a complex tax system implemented with numerous separate laws, regulations, communiques and subsequent amendments. Accordingly, the main legal texts regulating the Turkish Tax System...

Gelir İdaresi Başkanlığınca hazırlanan "Bilanço Esasına Göre Defter Tutanlar ile Serbest Meslek Kazanç Defteri Tutanlara Pos Cihazı Bulundurma Zorunluluğu Getirilmesine İlişkin Vergi Usul Kanunu Genel Tebliği Taslağı"na göre...

In order to prevent tax evasion, combat money laundering and enhance financial transparency, the identification of ultimate beneficial owners and the reporting of their information to the relevant authorities have become increasingly important. Against this background, the Ministry of Treasury and Finance issued General Communiqué No. 529 on the Tax Procedure Law (the "Communiqué"), which was published in the Official Gazette on 13 July 2021 and entered into force on the same date.

02.02.2024 tarihli ve 32448 sayılı Resmî Gazete'de yayımlanan Vergi Usul Kanunu Genel Tebliği (Sıra No: 559) ile borsada rayici olmayan yabancı paraların, Vergi Usul Kanunu gereğince 2023...

Sosyal Güvenlik Kurumu muhasebe işlemlerinin yürütüldüğü Mali Otomasyon Sistemi (MOSIP) altyapısında yapılan güncelleme çalışmaları nedeniyle bazı hizmetlerde erişim gecikmeleri meydana gelmiştir.

Turkey's Revenue Administration recently published rules for the "Interactive Tax Office", which allows taxpayers to now conduct a range of tasks and transactions via an online platform, rather than at a physical tax office.

Administrative law is an important branch of law that regulates the relationships between individuals and public administration, determining the powers and responsibilities of the administration that uses public power.

Danıştay Vergi Dava Daireleri Kurulu, ..

As a word meaning, "tax charged on goods entering or leaving a country" defines customs. In accordance with the legislation in our country, although we cannot talk about a single customs tax as a concept because more than one tax and duty is charged for goods coming to Turkey.

7344 Sayılı Cumhurbaşkanı Kararıyla (R.G. 07.07.2023 – 32241) 492 sayılı Harçlar Kanununa bağlı, (9) sayılı tarifenin "II- Sürücü belgesi harçları"...

Tax penalties are sanctions imposed when taxpayers fail to fulfill their legal obligations. However, under certain conditions, these penalties can be reduced.

In tax law, the statute of limitations is a critical concept that affects both the state's financial rights and the taxpayer's legal security.

Turkey's 12th Judicial Package introduced a fundamental shift in how statutory interest is calculated, replacing the fixed-rate system with a dynamic model tied to the Central Bank's rediscount rate. How will this change affect long-term receivables, ongoing litigation, and the calculation of default interest in commercial transactions?

Bilindiği gibi, Özel Tüketim Vergisi (ÖTV) Kanununun 7 nci maddesinin birinci fıkrasının (2) numaralı bendinin (a) alt bendi uyarınca, Kanuna ekli (II) sayılı listedeki kayıt ve tescile tabi mallardan...

7351 sayılı Bireysel Emeklilik Tasarruf ve Yatırım Sistemi Kanunu ile Bazı Kanunlarda ve 375 Sayılı Kanun Hükmünde Kararnamede Değişiklik Yapılmasına Dair Kanun...

For foreign businesses attending trade fairs, trade shows, and exhibitions in Turkey, a unique opportunity exists to claim a refund on the Value Added Tax (VAT) paid for goods and services directly...

The Law No. 7194 on Digital Service Tax and Amendment of Certain Laws and Law Decree No. 375 ("Law"), published on the Official...