{"id":249,"date":"2025-10-21T13:56:18","date_gmt":"2025-10-21T13:56:18","guid":{"rendered":"https:\/\/www.moore.com.tr\/?p=249"},"modified":"2025-12-19T14:45:29","modified_gmt":"2025-12-19T14:45:29","slug":"the-average-commercial-loan-interest-rates-for-july-2025-august-2025-and-september-2025-to-be-used-in-inflation-adjustment-transactions-have-been-determined","status":"publish","type":"post","link":"https:\/\/www.moore.com.tr\/en\/the-average-commercial-loan-interest-rates-for-july-2025-august-2025-and-september-2025-to-be-used-in-inflation-adjustment-transactions-have-been-determined\/","title":{"rendered":"Average Commercial Loan Interest Rates for 2025\/July, 2025\/August and 2025\/September to be Used in Inflation Adjustment Procedures"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Circular 2025 \u2013 059<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Average Commercial Loan Interest Rates for 2025\/July, 2025\/August and 2025\/September to be Used in Inflation Adjustment Procedures<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Directorate of Revenue Administration has announced the average commercial loan interest rates for July 2025, August 2025, and September 2025, to be used in inflation adjustment transactions, through Tax Procedure Law Circular No. 192.<br><br>Pursuant to Article 298A of the Tax Procedure Law No. 213 and its temporary article 33, the procedures and principles regarding the inflation adjustment of balance sheets at the end of the 2023 accounting period and in subsequent accounting periods, depending on the realization \/ existence of correction conditions (including interim tax periods), have been determined by Tax Procedure Law General Communiqu\u00e9 No. 555, and some matters regarding implementation and explanatory examples have been included in Tax Procedure Law Circulars No. 165 and No. 176.<br><br>These Circulars announce the average commercial loan interest rates for July, August, and September 2025, which will be used in the ROFM calculations for inflation adjustment transactions.<br><img decoding=\"async\" alt=\"\" src=\"https:\/\/www.moore.com.tr\/6e35ed7f-e3f0-42d0-902d-9822c430ace0\"><br>You can access the circular in question at the following link.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"..\/..\/MediaLibsAndFiles\/media\/tr.moorestephens.com2020\/Brosurler\/21102025.pdf\">Please Click<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sincerely<\/p>","protected":false},"excerpt":{"rendered":"<p>Sirk\u00fcler 2025 &#8211; 059 Enflasyon D\u00fczeltmesi \u0130\u015flemlerinde Kullan\u0131lacak 2025\/Temmuz, 2025\/A\u011fustos Ve 2025\/Eyl\u00fcl Aylar\u0131na Ait Ortalama Ticari Kredi Faiz Oranlar\u0131 Belirlenmi\u015ftir Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca yay\u0131nlanan 192 S\u0131ra No.lu Vergi Usul Kanunu Sirk\u00fcleri ile&nbsp;enflasyon d\u00fczeltmesi i\u015flemlerinde kullan\u0131lacak 2025\/Temmuz, 2025\/A\u011fustos ve 2025\/Eyl\u00fcl aylar\u0131na ait ortalama ticari kredi faiz oranlar\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r. 213 say\u0131l\u0131 Vergi Usul Kanununun m\u00fckerrer 298 inci [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":268,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-249","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirkuler"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Enflasyon D\u00fczeltmesi \u0130\u015flemlerinde Kullan\u0131lacak 2025\/Temmuz, 2025\/A\u011fustos Ve 2025\/Eyl\u00fcl Aylar\u0131na Ait Ortalama Ticari Kredi Faiz Oranlar\u0131 Belirlenmi\u015ftir - Moore T\u00fcrkiye<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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