Circular - Moore Turkey

Amendment Made to the Continuous Information Reporting Obligation Regarding E-Commerce and Digital Advertisements

Circular

Changes Have Been Made to the Ongoing Disclosure Obligation Regarding E-Commerce and Online Advertisements

Circular 2026 – 053 On the Ongoing Obligation to Provide Information Regarding Advertisements in Electronic Commerce and the Digital Environment ...

By Moore Türkiye

September 8, 2026

Circular

The Withholding Tax Rate on Money Market Fund Income Has Been Changed

Circular 2026 – 052 Withholding Tax Rate on Money Market Fund Revenues Has Been Changed Dated 5/9/2026 and numbered 33361…

By Moore Türkiye

September 8, 2026

Important Announcement Published Regarding Income and Corporate Provisional Tax Returns

Circular

An Important Announcement Regarding Income and Corporate Provisional Tax Returns Has Been Published

Circular 2026 – 051 Important Announcement Regarding Income and Corporate Provisional Tax Returns Has Been Published. Revenue Administration…

By Moore Türkiye

September 3, 2026

Guarantee Amounts Required to Be Submitted by Taxpayers Operating in the Fuel and LPG Sector Have Been Changed

Circular

The Security Deposit Amounts Required from Taxpayers Operating in the Fuel and LPG Sectors Have Been Revised

Circular 2026 – 050 Guarantee Amounts Required to Be Submitted by Taxpayers Operating in the Fuel and LPG Sector Changed…

By Moore Türkiye

August 5, 2026

Changes have been made to the Currency Conversion Support

Circular

Changes Have Been Made to the Foreign Exchange Conversion Support Program

Circular 2026 – 049 Amendments Have Been Made to Foreign Currency Conversion Support Published in the Official Gazette dated August 1, 2026 and numbered 33327…

By Moore Türkiye

August 5, 2026

Announcement Regarding the Declaration of Value Added Tax Not Accepted for Discount Under Presidential Decree No. 7846

Circular

Announcement Regarding a Value-Added Tax Return for Which the Deduction Was Not Approved Under Presidential Decree No. 7846

Circular 2026 – 048 Regarding the Declaration of Value Added Tax Not Accepted for Deduction Within the Scope of Presidential Decree No. 7846...

By Moore Türkiye

July 30, 2026

The submission period for sworn financial advisory reports prepared for the special purpose of determining whether Value Added Tax for which a discount was not accepted is subject to discount has been extended.

Circular

The Deadline for Submitting Special-Purpose Certified Public Accountant Reports Regarding the Determination of Whether Value-Added Tax for Which a Deduction Was Not Granted Is Eligible for Deduction Has Been Extended

Circular 2026 – 047 Regarding the Determination of Whether Value Added Tax That is Not Accepted as a Deduction Can Be Subject to Deduction…

By Moore Türkiye

July 28, 2026

KVKK Communiqué No. 26 Has Been Published

Circular

KVK Communiqué No. 26 Has Been Published

Circular 2026 – 046 Serial No. 26 CIT Communiqué Has Been Published Published in the Official Gazette dated July 4, 2026 and numbered 33300…

By Moore Türkiye

July 7, 2026

Exemption for Qualified Service Personnel Wages

Circular

Application of an Exemption to the Wages of Qualified Service Personnel

Circular 2026 – 045 Exemption Application in Wages of Qualified Service Personnel Dated July 4, 2026 and numbered 33300 s...

By Moore Türkiye

July 7, 2026

Exemption for Benefits Provided Through Employee Stock Options

Circular

Application of Exemptions to Benefits Provided to Employees Through the Issuance of Stock

Circular 2026 – 044 Exemption Application in Benefits Provided to Employees by Granting Shares July 4, 20…

By Moore Türkiye

July 7, 2026