Circular 2025 \u2013 069<\/p>\n\n\n\n
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<\/strong><\/p>\n\n\n\n The 34th article of Law No. 7571 on Amendments to the Turkish Penal Code, Certain Laws, and Decree-Law No. 631, published in the Official Gazette dated December 25, 2025, stipulates that financial statements will not be subject to inflation adjustments for the 2025 accounting period and the temporary tax periods, as well as for the 2026 and 2027 accounting periods, regardless of whether the conditions for inflation adjustment are met.<\/p>\n\n\n\n Those for whom a special accounting period is determined will not make inflation adjustments for accounting periods ending in 2026, 2027, and 2028.<\/p>\n\n\n\n This regulation will also be applied to taxpayers falling within the scope of article 33, paragraph four of the Tax Procedure Law (VUK).<\/p>\n\n\n\n Taxpayers exclusively and continuously engaged in the buying, selling, and manufacturing of processed gold and silver will continue to perform inflation adjustments (including provisional taxes) in the years 2025, 2026, and 2027, as in previous periods.<\/p>\n\n\n\n The article in question, which will enter into force on December 25, 2025, is as follows.<\/p>\n\n\n\n ARTICLE 34 - The following temporary article shall be added to Law No. 213 dated 1\/4\/1961, the Tax Procedure Law.
has been added.<\/p>\n\n\n\n