{"id":256,"date":"2025-12-16T14:02:15","date_gmt":"2025-12-16T14:02:15","guid":{"rendered":"https:\/\/www.moore.com.tr\/?p=256"},"modified":"2025-12-19T14:27:12","modified_gmt":"2025-12-19T14:27:12","slug":"the-temporary-application-period-of-law-no-67-has-been-extended-by-2-years","status":"publish","type":"post","link":"http:\/\/www.moore.com.tr\/en\/the-temporary-application-period-of-law-no-67-has-been-extended-by-2-years\/","title":{"rendered":"Application Period of Provisional Article 67 of Income Tax Law Extended"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Circular 2025 \u2013 065<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The application period for Article 67 of the GVK has been extended.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The application period of Temporary Article 67 of the Income Tax Law, as amended by Presidential Decree No. 10680 published in the Official Gazette dated December 11, 2025, and numbered 33104&nbsp;<strong>December 31, 2030<\/strong>&nbsp;extended to its history.<br><br>The Provisional Article 67 of the Income Tax Law; includes provisions regarding the taxation of interest and capital gains from securities and other capital market instruments, as well as deposit interest, profit shares from participation accounts, and repo income through withholding tax, effective from January 1, 2006.<br><br>The term of application has been extended until 12\/31\/2030 (inclusive) with this Decision.<br><br>You can access the decision in question via the following link.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"..\/..\/MediaLibsAndFiles\/media\/tr.moorestephens.com2020\/Brosurler\/20251211-6.pdf\">Please Click<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sincerely<\/p>","protected":false},"excerpt":{"rendered":"<p>Sirk\u00fcler 2025 &#8211; 065 GVK\u2019nun Ge\u00e7ici 67. Maddesinin Uygulama S\u00fcresi Uzat\u0131lm\u0131\u015ft\u0131r 11 Aral\u0131k 2025 tarihli ve 33104 say\u0131l\u0131 Resmi Gazete \u2019de yay\u0131mlanan 10680 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile Gelir Vergisi Kanununun ge\u00e7ici 67\u2019nci maddesinin uygulama s\u00fcresi&nbsp;31 Aral\u0131k 2030&nbsp;tarihine kadar uzat\u0131lm\u0131\u015ft\u0131r. Gelir Vergisi Kanununun ge\u00e7ici 67 nci maddesi ile ; 1 Ocak 2006 tarihinden itibaren ,&nbsp;menkul k\u0131ymetler [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":258,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-256","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirkuler"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>GVK&#039;nun Ge\u00e7ici 67. Maddesinin Uygulama S\u00fcresi Uzat\u0131lm\u0131\u015ft\u0131r - Moore T\u00fcrkiye<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore.com.tr\/en\/the-temporary-application-period-of-law-no-67-has-been-extended-by-2-years\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GVK&#039;nun Ge\u00e7ici 67. Maddesinin Uygulama S\u00fcresi Uzat\u0131lm\u0131\u015ft\u0131r - Moore T\u00fcrkiye\" \/>\n<meta property=\"og:description\" content=\"Sirk\u00fcler 2025 &#8211; 065 GVK\u2019nun Ge\u00e7ici 67. Maddesinin Uygulama S\u00fcresi Uzat\u0131lm\u0131\u015ft\u0131r 11 Aral\u0131k 2025 tarihli ve 33104 say\u0131l\u0131 Resmi Gazete \u2019de yay\u0131mlanan 10680 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile Gelir Vergisi Kanununun ge\u00e7ici 67\u2019nci maddesinin uygulama s\u00fcresi&nbsp;31 Aral\u0131k 2030&nbsp;tarihine kadar uzat\u0131lm\u0131\u015ft\u0131r. Gelir Vergisi Kanununun ge\u00e7ici 67 nci maddesi ile ; 1 Ocak 2006 tarihinden itibaren ,&nbsp;menkul k\u0131ymetler [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore.com.tr\/en\/the-temporary-application-period-of-law-no-67-has-been-extended-by-2-years\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore T\u00fcrkiye\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-16T14:02:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-19T14:27:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/2025\/12\/gvknun-gecici-67-maddesinin-uygulama-suresi-uzatilmistir.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1497\" \/>\n\t<meta property=\"og:image:height\" content=\"817\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Moore T\u00fcrkiye\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Moore T\u00fcrkiye\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/gvknun-gecici-67-maddesinin-uygulama-suresi-uzatilmistir-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/gvknun-gecici-67-maddesinin-uygulama-suresi-uzatilmistir-2\\\/\"},\"author\":{\"name\":\"Moore T\u00fcrkiye\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/#\\\/schema\\\/person\\\/b325e7b674231881f8bcfc8b6aa9ca2f\"},\"headline\":\"GVK&#8217;nun Ge\u00e7ici 67. 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