News and Publications

The submission period for the country-by-country reporting notification form, which is required to be submitted by members of multinational enterprise groups, has been amended pursuant to the Communiqué Amending the General Communiqué on Disguised Profit Distribution through Transfer Pricing, […]

Communiqué Amending the Communiqué on the Importation of Road Motor Vehicles (“Amendment Communiqué”) was published in the Official Gazette dated October 15, 2024, and numbered 32701 and will enter into force as of the thirtieth day following the date […]

With the General Communiqué on Tax Procedure Law No. 565 (Communiqué) published in the Official Gazette dated September 25, 2024, and numbered 32673, the Form BA and Form BS reporting requirement for sales and purchase of goods or services […]

The Presidential Decree numbered 8484 (“Decree”) on the revision of the late payment fee rates in the Law on the Procedure for Collection of Public Receivables numbered 6183 (“Law Numbered 6183”) has been published in the Official Gazette dated […]

The Regulation on the Procedures and Principles Regarding the Collection of Guarantee from those engaged in the Production and/or Trade of Tobacco, Tobacco Products, Macarons, Leaf Cigarette Paper, Cigarette Filters, Alcohol and Alcoholic Beverages (“Regulation”) was published in the […]

The Presidential Decree numbered 8484 (“Decree”) on the revision of the late payment fee rates in the Law on the Procedure for Collection of Public Receivables numbered 6183 (“Law Numbered 6183”) has been published in the Official Gazette dated […]

In the Council of State decision numbered 2023/6, published in the Official Gazette, dated 26 March 2024 and numbered 2023/6 E., 2024/1 K. (“Decision”), the Council of State ruled that in determining the customs value of the imported goods, […]

The Ministry of Trade (“Ministry“) amended the Communiqué on Import Inspection of Conformity to Standards (Product Safety and Inspection: 2024/1) and the Communiqué on Import Inspection of Certain Products Required to Bear the “CE” Mark (Product Safety and Inspection: […]

Pursuant to the Communiqués entered into force with the Official Gazette dated 6 January 2024 and numbered 32421; changes have been made in the import inspection of radio equipment and some products that must bear the “CE” marking. In […]

Pursuant to the General Communiqué on Tax Procedure Law published in the Official Gazette numbered 32380, the revaluation rate was determined as 58.46% for 2023. In accordance with the General Communiqué on Tax Procedure Law (sequence no: 554), the […]