Circular 2026 – 041
A General Communiqué on the Bringing of Certain Assets into the Economy Has Been Published
The procedures and principles regarding the implementation of Article 10 of Law No. 7582 on Amending Certain Laws, published in the Official Gazette dated July 4, 2026, and numbered 33300, and Provisional Article 19 added to the Corporate Tax Law No. 5520 dated June 13, 2006, have been determined.
In this announcement;
– Reporting of money, gold, foreign currency, securities, and other capital market instruments held abroad by real and legal persons, bringing them to Turkey, and including them in legal ledger records,
– Reporting of cash, gold, foreign currency, securities, and other capital market instruments that belong to income or corporate taxpayers, are located in Turkey, but are not included in the legal accounting records, and their inclusion in the legal accounting records.,
– Reporting of the aforementioned assets located within the country belonging to individuals who are not subject to income and corporate tax,
– Making notifications, valuing the assets subject to notification, declaring and paying the tax to be calculated on the notified assets,
Explanations and examples are provided regarding the tax assurances provided within the scope of the notification and other procedures and principles related to the implementation.
You can access the mentioned notification via the following link.
Sincerely
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