Circular - Moore Turkey

Circular

Change Made to Digital Services Tax Rate

Circular 2025 – 070 Amendment Made to the Digital Services Tax Rate Official Gazette dated 25/12/2025 and numbered 33118 Ga…

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 Law No. 7571 Regarding the Non-Application of Inflation Adjustment in the Years 2025, 2026, and 2027 R…

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 Communiqué Published Regarding the Non-Application of Inflation Adjustment in the 4th Provisional 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 Dated December 19, 2025 and...

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 the Provisional Article 67 of the Income Tax Law Has Been Extended Dated December 11, 2025, and numbered 33104…

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

Circular 2025 – 064 VRHIB Requirement for Service Exports in Support of Conversion of Foreign Currency Sourced Abroad into Turkish Lira...

By Moore Türkiye

December 11, 2025

Circular

Loss of Capital or Insolvency

Circular 2025 – 063 Period for the Facilities Recognized in the Calculation of Loss of Capital or Overindebtedness Situations…

By Moore Türkiye

December 10, 2025

Circular

Traditional Technopark Exemption/R&D Discount Year-End Reminder

Announcement 2025 – 011 Traditional Technopark Exception / R&D Deduction Year-End Reminder As you know; 2024 Y…

By Moore Türkiye

December 3, 2025

2024 Local Minimum Complementary Corporate Income Tax Declaration and Payment Period Extended

Circular

2024 Local Minimum Corporate Tax Declaration and Payment Period Extended

Circular 2025 – 062 The Declaration and Payment Period of the 2024 Local Minimum Top-up Corporate Tax Has Been Extended 2…

By Moore Türkiye

December 2, 2025

Revaluation Rate for 2025 Announced as % 25.49

Circular

2025 Revaluation Rate % Announced as 25.49

Circular 2025-061: The Revaluation Rate to Be Applied for the Year 2025 Has Been Announced as % 25.49; November 27, 2025, No. 33…

By Moore Türkiye

November 28, 2025