Circular - Moore Turkey

The submission period for sworn financial advisory reports prepared for the special purpose of determining whether Value Added Tax for which a discount was not accepted is subject to discount has been extended.

Circular

The Deadline for Submitting Special-Purpose Certified Public Accountant Reports Regarding the Determination of Whether Value-Added Tax for Which a Deduction Was Not Granted Is Eligible for Deduction Has Been Extended

Circular 2026 – 047 Regarding the Determination of Whether Value Added Tax That is Not Accepted as a Deduction Can Be Subject to Deduction…

By Moore Türkiye

July 28, 2026

KVKK Communiqué No. 26 Has Been Published

Circular

KVK Communiqué No. 26 Has Been Published

Circular 2026 – 046 Serial No. 26 CIT Communiqué Has Been Published Published in the Official Gazette dated July 4, 2026 and numbered 33300…

By Moore Türkiye

July 7, 2026

Exemption for Qualified Service Personnel Wages

Circular

Application of an Exemption to the Wages of Qualified Service Personnel

Circular 2026 – 045 Exemption Application in Wages of Qualified Service Personnel Dated July 4, 2026 and numbered 33300 s...

By Moore Türkiye

July 7, 2026

Exemption for Benefits Provided Through Employee Stock Options

Circular

Application of Exemptions to Benefits Provided to Employees Through the Issuance of Stock

Circular 2026 – 044 Exemption Application in Benefits Provided to Employees by Granting Shares July 4, 20…

By Moore Türkiye

July 7, 2026

Tax Exemption for Gains and Income Earned Abroad

Circular

Tax Exemption for Income and Earnings Derived from Abroad

Circular 2026 – 043 Tax Exemption for Earnings and Revenues Obtained from Abroad Dated July 4, 2026 and Numbered 3330…

By Moore Türkiye

July 6, 2026

Amendments to Tax Legislation Were Made with Law No. 7587

Circular

Law No. 7587 Introduced Amendments to Tax Legislation

Circular 2026 – 042 Regulations Regarding Tax Legislation Have Been Made with Law No. 7587 Dated July 1, 2026…

By Moore Türkiye

July 6, 2026

A General Communiqué on the Bringing of Certain Assets into the Economy Has Been Published

Circular

A General Circular on the Inclusion of Certain Assets in the Economy Has Been Published

Circular 2026 – 041 General Communiqué on Bringing Certain Assets into the Economy Has Been Published Dated July 4, 2026…

By Moore Türkiye

July 6, 2026

Severance Pay Ceiling and Tax-Exempt Child Support Amounts Effective July 1

Circular

Seniority Severance Pay Cap and Tax-Exempt Child Support Amounts Effective July 1

Circular 2026 – 040 Severance Pay Ceiling and Tax-Exempt Child Allowance Amounts Valid as of July 1 Prepared…

By Moore Türkiye

July 6, 2026

Amendments Made to the General Communiqué on VAT

Circular

Amendments Have Been Made to the General VAT Application Circular

Circular 2026 – 039 Amendments Were Made to the VAT General Implementation Communiqué Official Gazette dated June 16, 2026 and numbered 33282 R…

By Moore Türkiye

June 17, 2026

Announcement Issued Regarding the Global ATV Declaration and Notification Form

Circular

An Announcement Regarding the Global ATV Declaration and Notification Form Has Been Published

Circular 2026-038 Announcement Regarding the Global Minimum Tax Return and Notification Form Has Been Published by the Revenue Administration Dig...

By Moore Türkiye

June 17, 2026