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Circular No. 592 of the Tax Procedure Law on the Determination of the Powers of Reconciliation Commissions has been published.

Circular

Communiqué No. 592 on Determining the Powers of Reconciliation Commissions has been published

Circular 2026 -026 Tax Procedure Law Communiqué No. 592 on Determining the Powers of Reconciliation Commissions Published…

By Moore Türkiye

April 2, 2026
Guidance on the Declaration of Fee Income for the Year 2025 Has Been Published

Circular

Guide on Declaration of Fee Income for the Year 2025 Has Been Published

Sirküler 2026 – 025 2025 Takvim Yılına Ait Ücret Gelirlerinin Beyanına İlişkin Rehber Yayımlanmışt�…

By Moore Türkiye

February 26, 2026
A Circular Has Been Issued Regarding the Tax Status of Amounts in the Special Funds Account, Where Differences in Inflation Adjustment of Investment Expenses In Progress Are Tracked

Circular

Circular Published Regarding the Tax Status of Amounts in Special Funds Where Inflation Adjustment Differences of Investment Undertakings Accounts Are Tracked

Circular 2026 – 024 Tracking the Inflation Adjustment Differences of the Fixed Assets Under Construction Account

By Moore Türkiye

February 10, 2026
2025 Presidential Decree on Overseas Per Diems to be Applied in 2025 has been published

Circular

Presidential Decree on Daily Allowances Abroad to be Applied in 2025 Has Been Published

Circular 2026 – 022 Presidential Decree on Overseas Daily Allowances to be Applied in 2026…

By Moore Türkiye

February 3, 2026
As of 31.12.2025, the exchange rates to be used in the valuation of foreign currencies were announced

Circular

Exchange rates to be used in the valuation of foreign currencies as of December 31, 2025, have been announced

Sirküler 2026 – 020 31.12.2025 Tarihi İtibariyle Yabancı Paraların Değerlenmesinde Kullanılacak Kurlar Aç�…

By Moore Türkiye

January 22, 2026
The Revaluation Rate to be Applied in the 4th Provisional Tax Period of 2025 has been determined as % 25.49

Circular

The Revaluation Rate to be Applied in the 4th Provisional Tax Period of 2025 % Has Been Determined as 25.49

Circular 2026 – 019 Revaluation Rate to be Applied in the 4th Provisional Tax Period of 2025% 25.49 As…

By Moore Türkiye

January 22, 2026
 2024 Local Minimum Complementary Corporate Income Tax Declaration and Payment Deadline Extended to Wednesday, January 28, 2026

Circular

The deadline for the 2024 Local Minimum Complementary Corporate Tax Declaration and Payment has been extended to Wednesday, January 28, 2026.

Circular 2026 – 018 2024 Local Minimum Supplementary Corporate Tax Declaration and Payment Period January 28, 2026…

By Moore Türkiye

January 13, 2026
Local Minimum Supplementary Corporate Tax Return Preparation Guide has been published

Circular

Local Minimum Complementary Institutional Tax Declaration Preparation Guide Published

Circular 2026 – 017 Local Minimum Corporate Tax Return Preparation Guide Published…

By Moore Türkiye

January 12, 2026
2025 yılı İçin Nakit Sermaye Artırımına İlişkin Faiz İndirim Oranı %45,34

Circular

2025 yılı İçin Nakit Sermaye Artırımına İlişkin Faiz İndirim Oranı %45,34

Sirküler 2026 – 016 2025 yılı İçin Nakit Sermaye Artırımına İlişkin Faiz İndirim Oranı %45,34 Nakit S…

By Moore Türkiye

January 12, 2026
2026 Severance Pay Ceiling and Tax Exempt Child Benefit Amounts to be Applied in the First Six Months of the Year Determined

Circular

Severance Pay Ceiling and Tax-Exempt Child Allowance Amounts to be Applied in the First Six Months of 2026 Determined

Circular 2026 – 015 Severance Pay Ceiling and Tax… to be Applied in the First Six Month Period of 2026

By Moore Türkiye

January 7, 2026