{"id":334,"date":"2025-12-24T12:15:58","date_gmt":"2025-12-24T12:15:58","guid":{"rendered":"https:\/\/www.moore.com.tr\/?p=334"},"modified":"2025-12-25T12:18:38","modified_gmt":"2025-12-25T12:18:38","slug":"an-announcement-has-been-published-stating-that-inflation-adjustment-will-not-be-made-in-the-4th-temporary-tax-period-of-2025","status":"publish","type":"post","link":"https:\/\/www.moore.com.tr\/en\/an-announcement-has-been-published-stating-that-inflation-adjustment-will-not-be-made-in-the-4th-temporary-tax-period-of-2025\/","title":{"rendered":"Communiqu\u00e9 on No Inflation Adjustment for the 4th Provisional Tax Period of 2025 has been published"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Circular 2025 \u2013 068<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Communiqu\u00e9 on No Inflation Adjustment for the 4th Provisional Tax Period of 2025 has been published<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With the General Communiqu\u00e9 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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You can access the mentioned notification via the following link.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">resmigazete.gov.tr\/old\/2025\/12\/20251224-8.htm<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sincerely<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Sirk\u00fcler 2025 &#8211; 068 2025 Y\u0131l\u0131 4. Ge\u00e7ici Vergi D\u00f6neminde Enflasyon D\u00fczeltmesi Yap\u0131lmayaca\u011f\u0131 Hakk\u0131nda Tebli\u011f Yay\u0131mlanm\u0131\u015ft\u0131r 24 Aral\u0131k 2025 tarihli ve 33117 say\u0131l\u0131 Resm\u00ee Gazete \u2019de yay\u0131mlanan 587 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile 2025 y\u0131l\u0131 d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6neminde enflasyon d\u00fczeltmesi yap\u0131lmayaca\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r. Kendilerine \u00f6zel hesap d\u00f6nemi tayin edilen m\u00fckellefler ise, 2025 [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":335,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-334","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 v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>2025 Y\u0131l\u0131 4. 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Ge\u00e7ici Vergi D\u00f6neminde Enflasyon D\u00fczeltmesi Yap\u0131lmayaca\u011f\u0131 Hakk\u0131nda Tebli\u011f Yay\u0131mlanm\u0131\u015ft\u0131r - Moore T\u00fcrkiye","og_description":"Sirk\u00fcler 2025 &#8211; 068 2025 Y\u0131l\u0131 4. Ge\u00e7ici Vergi D\u00f6neminde Enflasyon D\u00fczeltmesi Yap\u0131lmayaca\u011f\u0131 Hakk\u0131nda Tebli\u011f Yay\u0131mlanm\u0131\u015ft\u0131r 24 Aral\u0131k 2025 tarihli ve 33117 say\u0131l\u0131 Resm\u00ee Gazete \u2019de yay\u0131mlanan 587 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile 2025 y\u0131l\u0131 d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6neminde enflasyon d\u00fczeltmesi yap\u0131lmayaca\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r. 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