Circular 2025 – 065
The application period for Article 67 of the GVK has been extended.
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 December 31, 2030 extended to its history.
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.
The term of application has been extended until 12/31/2030 (inclusive) with this Decision.
You can access the decision in question via the following link.
Sincerely
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