Circular - Moore Turkey

The exemption amounts and tariff for the Inheritance and Gift Tax to be applied in 2026 have been announced.

Circular

Exempt Amounts and Tariffs for Inheritance and Transfer Tax to be Applied for the Year 2026 Explained

Circular 2026 - 006 Exemption Amounts for Inheritance and Gift Tax to be Applied for the Year 2026…

By Moore Türkiye

January 5, 2026

The amounts to be applied in 2026 regarding fixed amounts in the Tax Procedure Law have been announced.

Circular

Taxes Procedure Law fixed amount limits to be applied in 2026 have been announced

Circular 2026 – 003 Regarding Fixed Limits in the Tax Procedure Law for the Year 2026…

By Moore Türkiye

January 5, 2026

New Regulations Have Been Made Regarding the Requirement to Submit a CPA Approval Report in Tax Exception and Discount Applications.

Circular

New Regulations Have Been Made Regarding the Condition of Presenting a CPA Approval Report in Exception and Discount Applications

Circular 2025 – 073 New Regulation Regarding the Condition of Presenting a CPA Approval Report in Exemptions and Deductions Applications…

By Moore Türkiye

December 30, 2025

Circular

Change Made to Digital Services Tax Rate

Circular 2025 – 070 Change in Digital Services Tax Rate December 25, 2025, and No. 33118...

By Moore Türkiye

December 26, 2025

Law No. 7571 Amending the Tax Procedure Law regarding the Non-Adjustment of Inflation for the Years 2025, 2026, and 2027 Has Been Published in the Official Gazette

Circular

Law No. 7571 on the Non-Application of Inflation Adjustment in 2025, 2026, and 2027 Has Been Published in the Official Gazette

Circular 2025 - 069 Regarding No Inflation Adjustment in 2025, 2026, and 2027 Number 7571…

By Moore Türkiye

December 25, 2025

Communiqué on No Inflation Adjustment for the 4th Provisional Tax Period of 2025 has been published

Circular

Announcement Published Regarding Inflation Adjustment Not Being Made in the 4th Provisional Tax Period of 2025

Circular 2025 – 068 Announcement Regarding the Non-Application of Inflation Adjustment for the 4th Interim Tax Period of 2025

By Moore Türkiye

December 24, 2025

Law No. 7566 Amendments to the Tax Legislation

Circular

Regulations on Tax Legislation Amending Law No. 7566

Circular 2025 – 067 Regulations Regarding Tax Legislation Made with Law No. 7566 December 19, 2025…

By Moore Türkiye

December 23, 2025

The application period for Article 67 of the GVK has been extended.

Circular

The Implementation Period of Article 67 of Law No. Has Been Extended

Circular 2025 – 065 The Application Period of Temporary Article 67 of the Income Tax Law (GVK) Has Been Extended December 11, 2025, dated…

By Moore Türkiye

December 16, 2025

VRHIB Requirement for Service Exports in the Support for Conversion of Foreign Currency Sourced Abroad into Turkish Lira

Circular

A VRHİB Condition Has Been Introduced for Service Exports in the Transformation Support for Foreign Currency of Domestic Resources into Turkish Lira

Sirküler 2025 – 064 Yurt Dışı Kaynaklı Dövizlerinin Türk Lirasına Dönüşüm Desteğinde Hizmet İhracat�…

By Moore Türkiye

December 11, 2025

Circular

Loss of Capital or Insolvency

Circular 2025 – 063 Regarding the Opportunity Recognized in the Calculation of Capital Loss or Insolvency…

By Moore Türkiye

December 10, 2025