ARTICLE · 06 MARCH 2020

Submission Period Of Recycling Declaration Has Been Extended

CottGroup

Explore more from CottGroup

With 28.02.2020 dated Tax Procedural Law Circular no: 124; deadline for submission of the Recycling Contribution Share ...

TurkeyTax

With 28.02.2020 dated Tax Procedural Law Circular no: 124; deadline for submission of the Recycling Contribution Share Declarations, and deadline for the payment of the accrued shares have been changed from the end of 02.03.2020, to the end of 30.03.2020, Monday.

You can access our previous publishing on GEKAP Declaration from here.

Relevant circular in Turkish regarding the subject can be accessed from here.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

Related Articles

Yurt Dışındaki Ortak Ve İlişkili Kişilerden Kredi Kullanılması İşleminde KDV Ve Kurumlar Vergisi Uygulaması

BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)

Firmaların Yurt Dışı Kaynaklı Dövizlerinin Türk Lirasına Dönüşümünün Desteklenmesine İlişkin Uygulama Talimatında Yapılan Değişiklikler

BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)

Para Piyasası Fonları Üzerinden Yapılacak Stopaj Hesaplanacak Vergiden Mahsup Edilebilir Mi?

BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)

Yatırım Teşvik Belgesi Revize Edilen Şirketlerin Hakları Korunuyor Mu? İndirimli Kurumlar Vergisinde Güncel Yaklaşım

BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)

Emlak Vergi̇si̇ Kanunu’na Göre Ki̇mler Bi̇na Vergi̇si̇ Ödemez?

NAZALI Attorney Partnership

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Tax
- Tax Authorities

Related Comparative Guides

Comparative Guide

Tax

Comparative Guide

Tax Disputes

See more popular content from

Tax

Obtaining A Turkish Tax Number As A Foreign National 2026

This article examines the Turkish tax identification process for foreign nationals and distinguishes an identification number from tax residence, liability and immigration status. It considers existing identifiers, application documents, official channels, representation, data consistency and the practical use of the number in banking and property transactions.

ONGUR & PARTNERS

16 Soruda Yeni Döviz Dönüşüm Desteği Uygulaması

26 Ocak 2023’ten beri uygulanan döviz dönüşüm desteğinde, 1 Ekim 2026 tarihinde yürürlüğe giren yeni Tebliğ değişiklikleri ve Uygulama Talimatıyla önemli değişiklikler yapıldı. Döviz almama taahhüdünün yerini döviz pozisyonu şartı aldı; satılabilecek dövize ve alınabilecek desteğe sınırlar getirildi. Belge ve kontrol süreçleri de yeniden düzenlendi.

BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)

Türkiye’s New Foreign-Income Exemption: A Regime For Relocating Individuals

Türkiye has introduced a new tax incentive for individuals relocating to the country. With the Law No. 7582 enacted on 4 June 2026, a new Article repeated 20/D has been inserted into the Income Tax Code, creating a long-term exemption from Turkish income tax on foreign-sourced income. The implementing rules were published in Income Tax General Communique No.333. This article sets out the key features of the regime and highlights the practical considerations.

Balcıoğlu Selçuk Eymirlioğlu Ardıyok Keki Attorney Partnership

Corporate Taxation In Turkey

This article examines corporate taxation in Turkey from the perspective of foreign-owned subsidiaries, joint ventures and branches. It distinguishes tax residence, taxable profit, corporate income tax, domestic minimum tax, multinational top-up tax, VAT and withholding on cross-border payments

ONGUR & PARTNERS

Anonim Şirketlerde Geçmiş Yıl Kârlarından Sermaye Artırımı ve Vergilendirilmesi

Şirketler geçmiş yıl kârlarını sermayeye ekleyerek değerlendirebilmektedir. Geçmiş yıl kârlarının sermayeye eklenmesi vergisel açıdan da avantaj sağlayabilmektedir.

NAZALI Attorney Partnership

Yurt Dışından Elde Edilen Kazanç Ve İratlarda Gelir Vergisi İstisnası

Turkey has introduced a significant 20-year income tax exemption for foreign-sourced earnings of individuals who establish residency in the country. This comprehensive guide examines the eligibility requirements, application procedures, and critical conditions that must be met to benefit from this tax incentive designed to attract wealthy individuals and skilled professionals to Turkey.

NAZALI Attorney Partnership

Operating A Business In Turkey’s Free Zones 2026

This article examines the legal and tax framework for foreign businesses operating in Turkish free zones. It considers operating licences, corporate structure, customs treatment, manufacturing and service incentives, payroll relief, VAT, related-party dealings, premises, staffing and acquisition due diligence.

ONGUR & PARTNERS

Elektronik Tebligat Uygulamasına İlişkin Usul Ve Esaslar Yeniden Düzenlenmiştir

Bilindiği üzere, Vergi Usul Kanunu’nun (“VUK”) 107/A maddesi kapsamında elektronik tebligat uygulaması, 2015 yılında yayımlanan 456 Sıra No.lu Vergi Usul Kanunu Genel Tebliği ile belirlenen usul ve esaslar çerçevesinde uzun süredir uygulanmaktadır.

BDO TURKIYE (DENET YEMINLI MALI MUSAVIRLIK A.S.)

Company Formation In Hungary: Tax Exemptions, 9% Corporate Income Tax And 0% Withholding Tax

In the current landscape of global commerce, from multinational enterprises to start-ups, investors are prioritizing jurisdictions that offer a compliant, stable, and fiscally advantageous environment for establishing their European Union (EU) operations.

Articles 23/4 And 22/1/D Of The Turkey/Italy And Turkey/Spain Prevention Of Double Taxation Treaties And Their Impact On Cross-Border Transactions

The analysis below addresses the issue of whether Articles 23/4 and 22/1/d of the Turkey/Italy and Turkey/Spain prevention of double taxation treaties offer a unique opportunity for cross-border financial structuring in relation to dividends, royalties and interest income.