ARTICLE · 20 MARCH 2023

New Tax Amnesty Comes Into Effect

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Law No. 7440 on Restructuring of Certain Receivables and Amending Certain Laws ("Law No. 7440"), which includes provisions regarding the restructuring of various public receivables, including tax receivables.

TurkeyTax

Dr. Erdal Ekinci

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Law No. 7440 on Restructuring of Certain Receivables and Amending Certain Laws ("Law No. 7440"), which includes provisions regarding the restructuring of various public receivables, including tax receivables, tax base increase and business records correction and imposes additional tax on certain corporate taxpayers, has come into effect by being published in the Official Gazette dated 12 March 2023.

Recent development

The long-awaited Law No. 7440, which includes regulations on the restructuring of some receivables, tax base increase and correction of business records, and as a surprising development, imposes additional tax on certain corporate taxpayers, has come into effect by being published in the Official Gazette dated 12 March 2023.

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