Corporate Taxpayers Are Now Obliged To Submit “Real Beneficiary Statement”
Tarih :
26.07.2021
Sayı :
2021/184
Corporate Taxpayers Are Now Obliged To Submit “Real Beneficiary Statement”
Law Numbered 7326 Including Structuring Receivables, Increasing Tax Basis, Correcting Business Records And Revaluation Regulations Is Passed By The Grand National Assembly Of Turkey
Tarih :
18.06.2021
Sayı :
2021/135
Law Numbered 7326 Including Structuring Receivables, Increasing Tax Basis, Correcting Business Records And Revaluation Regulations Is Passed By The Grand National Assembly Of Turkey
Regulation Issued Prohibiting The Use Of Crypto Assets For Payments
Tarih :
28.04.2021
Sayı :
2021/088eng
Regulation Issued Prohibiting The Use Of Crypto Assets For Payments
Turkey Has Been Granted Extension On The Provision Of The Tax Information Of Turkish Citizens In The Eu Countries As Part Of Automatic Exchange Of Information
Tarih :
23.02.2021
Sayı :
2021/046eng
Turkey Has Been Granted Extension On The Provision Of The Tax Information Of Turkish Citizens In The Eu Countries As Part Of Automatic Exchange Of Information
Withholding Tax On Construction And Renovation Works That Span Over Years Has Increased From 3% To 5%
Tarih :
12.02.2021
Sayı :
2021/033eng
Withholding Tax On Construction And Renovation Works That Span Over Years Has Increased From 3% To 5%
Financial Expenditure Restriction Will Be Applied To The Earnings During The Taxation Period Starting On 1.1.2021
Tarih :
12.02.2021
Sayı :
2021/032eng.
Financial Expenditure Restriction Will Be Applied To The Earnings During The Taxation Period Starting On 1.1.2021
Oecd Website Has Been Updated For The List Of Countries Turkey Can Automatically Exchange The Country-By-Country Report (Cbcr).
Tarih :
25.12.2020
Sayı :
2020/288eng.
Oecd Website Has Been Updated For The List Of Countries Turkey Can Automatically Exchange The Country-By-Country Report (Cbcr).
Submission Of The First Country-By-Country Report (Cbcr) Via The Revenue Administration Information Transfer System (Btrans) Deadline Has Been Extended
Tarih :
22.12.2020
Sayı :
2020/285eng.
Submission Of The First Country-By-Country Report (Cbcr) Via The Revenue Administration Information Transfer System (Btrans) Deadline Has Been Extended
Multilateral Competent Authority Agreement On The Exchange Of Country-By-Country Reports Is Published In The Official Gazette
Tarih :
09.10.2020
Sayı :
2020/237eng.
Multilateral Competent Authority Agreement On The Exchange Of Country-By-Country Reports Is Published In The Official Gazette
The Term Of The Arrangement Preventing Corporations From Distributing More Than 25% Of Their Net Profits In 2019 And The Entirety Of Their Profits In Previous Years Is Extended For Three Months (From September 30, 2020 To December 31, 2020).
Tarih :
22.09.2020
Sayı :
2020/229eng.
The Term Of The Arrangement Preventing Corporations From Distributing More Than 25% Of Their Net Profits In 2019 And The Entirety Of Their Profits In Previous Years Is Extended For Three Months (From September 30, 2020 To December 31, 2020).
Communıqué Serıal No. 4 Amendıng The General Communıqué On Dısguısed Profıt Dıstrıbutıon Vıa Transfer Prıcıng Serıal No. 1 Was Publıshed
Tarih :
09.09.2020
Sayı :
2020/222eng
Communıqué Serıal No. 4 Amendıng The General Communıqué On Dısguısed Profıt Dıstrıbutıon Vıa Transfer Prıcıng Serıal No. 1 Was Publıshed
Information Guideline On The Standard For Automatic Exchange Of Information On Financial Accounts On Tax Matters Is Published
Tarih :
07.09.2020
Sayı :
2020/208eng
Information Guideline On The Standard For Automatic Exchange Of Information On Financial Accounts On Tax Matters Is Published
The Draft Communiqué Serial No. 4 Amending The General Communiqué On Disguised Profit Distribution Via Transfer Pricing Serial No. 3 Was Published
Tarih :
25.04.2020
Sayı :
2020/129eng.
The Draft Communiqué Serial No. 4 Amending The General Communiqué On Disguised Profit Distribution Via Transfer Pricing Serial No. 3 Was Published
The Law No. 7244 Amending The Law On The Mitigation Of The Impacts Of The Coronavirus (Covid-19) On Economic And Social Life And Certain Laws Published In The Official Gazette
Tarih :
22.04.2020
Sayı :
2020/001
The Law No. 7244 Amending The Law On The Mitigation Of The Impacts Of The Coronavirus (Covid-19) On Economic And Social Life And Certain Laws Published In The Official Gazette
Communiqué Enabling The Taxpayers Directly Affected By The Coronavirus Pandemic And The Relevant Measures To Benefit From The Provisions Of Force Majeure Has Been Published
Tarih :
31.03.2020
Sayı :
2020/099eng.
Communiqué Enabling The Taxpayers Directly Affected By The Coronavirus Pandemic And The Relevant Measures To Benefit From The Provisions Of Force Majeure Has Been Published
The Practice Of Short-Time Work For Periods When Work Will Be Paused At The Workplace Due To Coronavirus
Tarih :
25.03.2020
Sayı :
2020/091eng.
The Practice Of Short-Time Work For Periods When Work Will Be Paused At The Workplace Due To Coronavirus
Protocols On The Payment Of Taxes, Duties, Funds And Similar Liabilities Payable At The Customs Through Private Banks Have Been Terminated
Tarih :
04.03.2020
Sayı :
2020/072eng.
Protocols On The Payment Of Taxes, Duties, Funds And Similar Liabilities Payable At The Customs Through Private Banks Have Been Terminated
Resolution Amending The Resolution On The Distribution Of Disguised Profits Via Transfer Pricing
Tarih :
04.03.2020
Sayı :
2020/069eng.
Resolution Amending The Resolution On The Distribution Of Disguised Profits Via Transfer Pricing
Presidential Resolution On Approval Of The Multilateral Competent Authority Agreements On The Automatic Exchange Of Financial Account Information With Attached Declaration
Tarih :
11.02.2020
Sayı :
2020/036eng.
Presidential Resolution On Approval Of The Multilateral Competent Authority Agreements On The Automatic Exchange Of Financial Account Information With Attached Declaration
The Law No. 7194 On Digital Service Tax And Amending Some Laws And The Decree-Law No. 375 Was Published In The Official Gazette
Tarih :
26.12.2019
Sayı :
2019/167eng.
The Law No. 7194 On Digital Service Tax And Amending Some Laws And The Decree-Law No. 375 Was Published In The Official Gazette
An Announcement Was Published By The Revenue Administration Regarding The Tax Collections To Be Made Through Banks From January 1, 2020
Tarih :
18.12.2019
Sayı :
2019/168eng.
An Announcement Was Published By The Revenue Administration Regarding The Tax Collections To Be Made Through Banks From January 1, 2020
The General Communıque Regardıng The Contrıbutıon Of Certaın Assets To Economy Has Been Publıshed
Tarih :
20.08.2019
Sayı :
2019/120eng.
The General Communıque Regardıng The Contrıbutıon Of Certaın Assets To Economy Has Been Publıshed
The Law Numbered 7186 Amendıng The Income Tax Law Numbered And Certaın Laws Whıch Comprıses Varıous Regulatıons, Partıcularly The Regulatıons Wıth Respect To A New Cash Repatrıatıon And Restructurıng Of The Debts To The Fınancıal System Has Been Enac
Tarih :
25.07.2019
Sayı :
2019/001
The Law Numbered 7186 Amendıng The Income Tax Law Numbered And Certaın Laws Whıch Comprıses Varıous Regulatıons, Partıcularly The Regulatıons Wıth Respect To A New Cash Repatrıatıon And Restructurıng Of The Debts To The Fınancıal System Has Been Enacted By The Gnat
The Federal Council Of Switzerland Has Adopted A Principle Decision Regarding The Execution Of Automatic Information Exchange With Certain Countries Including Turkey
Tarih :
14.06.2019
Sayı :
2019/101eng.
The Federal Council Of Switzerland Has Adopted A Principle Decision Regarding The Execution Of Automatic Information Exchange With Certain Countries Including Turkey
The Decision Of The Brsa On The Realization Of The Foreign Exchange Purchases Of Above $ 100,000 By The Real Persons With Effective Date Of One Business Day
Tarih :
24.05.2019
Sayı :
2019/095eng.
The Decision Of The Brsa On The Realization Of The Foreign Exchange Purchases Of Above $ 100,000 By The Real Persons With Effective Date Of One Business Day
Banking And Insurance Transaction Tax (“Bitt”) Rates Applicable To Foreign Exchange Transactions Over The Selling Amount Changed
Tarih :
23.05.2019
Sayı :
2019/092eng.
Banking And Insurance Transaction Tax (“Bitt”) Rates Applicable To Foreign Exchange Transactions Over The Selling Amount Changed
The Withholding Tax Rates For Interest Applied To Foreign Currency Deposit Accounts, Interest To The Notes And Lease Certificates Issued Abroad And To The Interest On Loans Obtained By Finance Institutions Have Been Amended
Tarih :
25.03.2019
Sayı :
2019/062eng.
The Withholding Tax Rates For Interest Applied To Foreign Currency Deposit Accounts, Interest To The Notes And Lease Certificates Issued Abroad And To The Interest On Loans Obtained By Finance Institutions Have Been Amended
The Communiqué Regarding The Agreements Between Turkish Residents That Can Be Concluded In Foreign Currency Or Indexed To Foreign Currency Has Been Amended
Tarih :
23.11.2018
Sayı :
2018/207eng.
The Communiqué Regarding The Agreements Between Turkish Residents That Can Be Concluded In Foreign Currency Or Indexed To Foreign Currency Has Been Amended
The Communique Explaining The Types Of Contracts That May Be Entered Into Between Residents Of Turkey In Foreign Currency Or As Foreign Currency-Indexed Has Been Recently Issued
Tarih :
12.10.2018
Sayı :
2018/190.eng
The Communique Explaining The Types Of Contracts That May Be Entered Into Between Residents Of Turkey In Foreign Currency Or As Foreign Currency-Indexed Has Been Recently Issued
The Communiqué Is Published On The Procedures And Principles To Be Observed By The Management Body And General Assembly In Calculations Regarding The Case Of Loss Of Capital Or Being Encumbered With Debt In Equity Companies
Tarih :
05.10.2018
Sayı :
2018/182eng.
The Communiqué Is Published On The Procedures And Principles To Be Observed By The Management Body And General Assembly In Calculations Regarding The Case Of Loss Of Capital Or Being Encumbered With Debt In Equity Companies
Regulation Imposing The Purchase And Sale Of Movable And Immovable, Rental Of Properties, Financial Leasing, Contracts Of Employment, Service And Work To Be Made In Turkish Lira Entered Into Force
Tarih :
24.09.2018
Sayı :
2018/180eng.
Regulation Imposing The Purchase And Sale Of Movable And Immovable, Rental Of Properties, Financial Leasing, Contracts Of Employment, Service And Work To Be Made In Turkish Lira Entered Into Force
Regulation Made Concerning The Obligation (Provisional / For Six Months) For Bringing Export Proceeds Into Turkey
Tarih :
17.09.2018
Sayı :
2018/177eng.
Regulation Made Concerning The Obligation (Provisional / For Six Months) For Bringing Export Proceeds Into Turkey
Last Revisions On Oecd Transfer Pricing Guidelines
Tarih :
11.07.2018
Sayı :
2018/154eng.
Last Revisions On Oecd Transfer Pricing Guidelines
The Communique On The Law No. 7143 Regarding The Implementation Of The Provisions Related To The Wealth Amnesty And The Tax Exemption Of Certain Earnings Gained Abroad Has Been Published
Tarih :
11.07.2018
Sayı :
2018/149eng.
The Communique On The Law No. 7143 Regarding The Implementation Of The Provisions Related To The Wealth Amnesty And The Tax Exemption Of Certain Earnings Gained Abroad Has Been Published
The Central Bank Of The Republic Of Turkey (Cbrt) Has Been Authorized To Request All Kinds Of Information From Individuals And Legal Entities Regarding Their Foreign Exchange Positions
Tarih :
06.07.2018
Sayı :
2018/144eng.
The Central Bank Of The Republic Of Turkey (Cbrt) Has Been Authorized To Request All Kinds Of Information From Individuals And Legal Entities Regarding Their Foreign Exchange Positions
The Effective Date Of Convention On Mutual Administrative Assistance In Tax Matters Is Decided To Be July 1, 2018
Tarih :
06.07.2018
Sayı :
2018/143eng.
The Effective Date Of Convention On Mutual Administrative Assistance In Tax Matters Is Decided To Be July 1, 2018
Regulations Were Introduced On The Restructuring Of Tax, Customs Duty And Social Security Premium Receivables, As Well As Correction Of Business Records And Wealth Amnesty
Tarih :
13.06.2018
Sayı :
2018/001.eng
Regulations Were Introduced On The Restructuring Of Tax, Customs Duty And Social Security Premium Receivables, As Well As Correction Of Business Records And Wealth Amnesty
A Decree Has Been Issued, That Introduced Limitations To Taking Foreign Exchange (Fx) Loan And Foreign Exchange -Indexed Loan Domestically And From Abroad, And Contains Some Other Regulations On Taking Of Domestic Loans
Tarih :
19.02.2018
Sayı :
2018/032.eng
A Decree Has Been Issued, That Introduced Limitations To Taking Foreign Exchange (Fx) Loan And Foreign Exchange -Indexed Loan Domestically And From Abroad, And Contains Some Other Regulations On Taking Of Domestic Loans
General Communiqué Serial No. 4 On Double-Tax Treaties
Tarih :
27.11.2017
Sayı :
2017/143eng.
General Communiqué Serial No. 4 On Double-Tax Treaties
Significant Changes For Foreigners Willing To Become Turkish Citizens
Tarih :
07.02.2017
Sayı :
2017/016eng.
Significant Changes For Foreigners Willing To Become Turkish Citizens
Resolution Regarding Project-Based Government Support For Investments Is Published
Tarih :
23.12.2016
Sayı :
2016/204eng.
Resolution Regarding Project-Based Government Support For Investments Is Published
General Acknowledgement On Law No. 6736 Regarding The Repatriation Of Cash And Restructuring Of Certain Receivables
Tarih :
20.09.2016
Sayı :
2016/001.eng
General Acknowledgement On Law No. 6736 Regarding The Repatriation Of Cash And Restructuring Of Certain Receivables
Amendments To Transfer Pricing Legislation Through Law No. 6728
Tarih :
25.08.2016
Sayı :
2016/160.eng
Amendments To Transfer Pricing Legislation Through Law No. 6728
Draft General Communiqué Serial No: 3 Regarding Disguised Profit Distribution Through Transfer Pricing Has Been Announced
Tarih :
26.05.2016
Sayı :
2016/067.eng
Draft General Communiqué Serial No: 3 Regarding Disguised Profit Distribution Through Transfer Pricing Has Been Announced
A Tax Procedural Law Communique Has Been Published Regarding The Practice Of Electronic Notification
Tarih :
02.10.2015
Sayı :
2015/138.eng
A Tax Procedural Law Communique Has Been Published Regarding The Practice Of Electronic Notification
World Customs Organisation Has Issued Guide On Customs Valuation And Transfer Pricing
Tarih :
14.09.2015
Sayı :
2015/143.eng
World Customs Organisation Has Issued Guide On Customs Valuation And Transfer Pricing
Oecd Releases Country-By-Country Reporting Implementation Package For Under Action 13 Of Beps Action Plan
Tarih :
14.09.2015
Sayı :
2015/119.eng
Oecd Releases Country-By-Country Reporting Implementation Package For Under Action 13 Of Beps Action Plan
The General Communique Is Published; It Concerns Expansion Of The Mandatory Scope Of E-Book And E-Invoice, Addresses The Issue Of E-Invoice In Export Operations
Tarih :
08.07.2015
Sayı :
2015/116eng.
The General Communique Is Published; It Concerns Expansion Of The Mandatory Scope Of E-Book And E-Invoice, Addresses The Issue Of E-Invoice In Export Operations
Evidencing That International Intragroup Service (Management Fee) Invoices Are Actually Received; Potential Tax Risks In The Event That This Cannot Be Proven
Tarih :
21.04.2015
Sayı :
2015/064.eng
Evidencing That International Intragroup Service (Management Fee) Invoices Are Actually Received; Potential Tax Risks In The Event That This Cannot Be Proven
Advanced Pricing Agreements
Tarih :
17.03.2015
Sayı :
2015/059.eng
Advanced Pricing Agreements
Benchmark Analysis Regarding Loan Interest Rates
Tarih :
26.01.2015
Sayı :
2015/021.eng
Benchmark Analysis Regarding Loan Interest Rates
Electronic Book System
Tarih :
08.01.2015
Sayı :
2015/001
Electronic Book System
E-Bookkeeping Application Guide And Guidelines
Tarih :
28.11.2014
Sayı :
2014/170eng.
E-Bookkeeping Application Guide And Guidelines
Discussion Draft Of The Proposed Modifications To Chapter Vii Of The Transfer Pricing Guidelines Relating To Low Value-Adding Intra-Group Services
Tarih :
26.11.2014
Sayı :
2014/Transfer Pricing
Discussion Draft Of The Proposed Modifications To Chapter Vii Of The Transfer Pricing Guidelines Relating To Low Value-Adding Intra-Group Services
The Oecd Has Published The Standard For Automatic Exchange Of Financial Account Information In Tax Matters
Tarih :
20.08.2014
Sayı :
2014/148.eng
The Oecd Has Published The Standard For Automatic Exchange Of Financial Account Information In Tax Matters
As Of 01.07.2013 New Generation Cash Registers Must Be Used Instead Of Portable Eft-Pos Devices
Tarih :
17.06.2013
Sayı :
2013/128
As Of 01.07.2013 New Generation Cash Registers Must Be Used Instead Of Portable Eft-Pos Devices
Summary Of Circular No. 58 Of Tax Procedure Law Regarding Electronic Bookkeeping And Electronic Invoicing Obligation
Tarih :
18.03.2013
Sayı :
2013/057
Summary Of Circular No. 58 Of Tax Procedure Law Regarding Electronic Bookkeeping And Electronic Invoicing Obligation
A Cabinet Decision On Determination Of Companies To Be Subject To Independent Audit Is Published
Tarih :
18.02.2013
Sayı :
2013/041
A Cabinet Decision On Determination Of Companies To Be Subject To Independent Audit Is Published
Reminder About The Necessity Of Issuing 2012 Fiscal Year’s Annual Board Of Directors Activity Report Until The End Of February As Per The New Turkish Commercial Code.
Tarih :
01.02.2013
Sayı :
2013/040
Reminder About The Necessity Of Issuing 2012 Fiscal Year’s Annual Board Of Directors Activity Report Until The End Of February As Per The New Turkish Commercial Code.
A Regulation Has Been Published On Determination Of Minimum Content Of Annual Reports Of Companies
Tarih :
19.10.2012
Sayı :
2012/199
A Regulation Has Been Published On Determination Of Minimum Content Of Annual Reports Of Companies
The New Investment Incentive System
Tarih :
10.09.2012
Sayı :
2012/155
The New Investment Incentive System
An Announcement Has Been Published By The Ministry Of Customs And Trade Pertaining To The Election Of New Members To Replace The Existing Members Present In The Boards Of Directors Of Joint Stock Companies As Representatives Of Legal Entities.
Tarih :
05.09.2012
Sayı :
2012/187
An Announcement Has Been Published By The Ministry Of Customs And Trade Pertaining To The Election Of New Members To Replace The Existing Members Present In The Boards Of Directors Of Joint Stock Companies As Representatives Of Legal Entities.
The Law Regarding The Amendment Of The Title Land Registry Law In Respect Of Acquisition Of Real Property In Turkey By Foreign Natural Persons, Foreign Entities, International Institions, Foreign Legal Persons And Foreign Owned Companies In Turkey Has Been Published.
Tarih :
03.08.2012
Sayı :
2012/122
The Law Regarding The Amendment Of The Title Land Registry Law In Respect Of Acquisition Of Real Property In Turkey By Foreign Natural Persons, Foreign Entities, International Institions, Foreign Legal Persons And Foreign Owned Companies In Turkey Has Been Published.
The Regulations Containing The Amendments To The Principles Regarding The Establishment, Permission And Activities Of Liaison Offices; Time Extension And Their Annual Reports Have Been Published
Tarih :
01.08.2012
Sayı :
2012/169
The Regulations Containing The Amendments To The Principles Regarding The Establishment, Permission And Activities Of Liaison Offices; Time Extension And Their Annual Reports Have Been Published
Presentation About The New Incentive System ( Public Aids For Investments) Issued By Ministry Of Economy
Tarih :
01.06.2012
Sayı :
2012/001
Presentation About The New Incentive System ( Public Aids For Investments) Issued By Ministry Of Economy
The Agreement On The Avoidance Of Double Taxation And The Prevention Of Tax Evasion Between Turkey And Germany For Taxes Levied On Income Was Signed In Berlin On September 19, 2011
Tarih :
22.09.2011
Sayı :
2011/188
The Agreement On The Avoidance Of Double Taxation And The Prevention Of Tax Evasion Between Turkey And Germany For Taxes Levied On Income Was Signed In Berlin On September 19, 2011
Important Changes Have Been Made To The Insurance Status Of Foreign-National Employees In Turkey
Tarih :
28.03.2011
Sayı :
2011/068
Important Changes Have Been Made To The Insurance Status Of Foreign-National Employees In Turkey
Circular On The Non-Deductible Value Added Tax Practice Has Been Published
Tarih :
05.07.2010
Sayı :
2010/081
Circular On The Non-Deductible Value Added Tax Practice Has Been Published