Circular 2025 – 068
Communiqué on No Inflation Adjustment for the 4th Provisional Tax Period of 2025 has been published
With the General Communiqué of Tax Procedure Law No. 587, published in the Official Gazette dated December 24, 2025, and numbered 33117, it was announced that inflation adjustment will not be made for the fourth temporary tax period of 2025.
Taxpayers with a specially determined accounting period will take into account the fourth interim tax period of the accounting period starting in the 2025 calendar year.
No balance sheet will be attached to the provisional income/corporate tax returns to be filed for the period for which the inflation adjustment has not been applied.
Taxpayers exclusively and continuously engaged in the buying, selling, and manufacturing of processed gold and silver are required to make inflation adjustments at the end of each fiscal period. Therefore, they will continue to make inflation adjustments, including for the fourth fiscal period of the 2025 fiscal year.
You can access the mentioned notification via the following link.
resmigazete.gov.tr/old/2025/12/20251224-8.htm
Sincerely
Türkçe 
English