With the "Decision concerning the Amendment of the Decision on Determination of Companies which shall be Subject to Independent Audit" published in the official gazette on 19 March 2016, the criteria of being subject to independent audit have been amended. This decision entered into force to take effect as of January 1, 2016. According to the relevant decision;

The issue of deduction in case of capital increase is given in detail in the "Communique (Serial No. 9) on the Amendment to the General Communique of Corporate Tax" issued by the Ministry of Finance (Revenue Administration) and published on the official gazette dated March 4, 2016.

Income tax exemption has been introduced for the young entrepreneurs by the "Law on Amendment of Income Tax Law and Certain Other Laws" published in the official Gazette dated 10.02.2016.

The Condition of "Employment of Ten or More Workers" Required to Make Benefit of Additional Six Points Insurance Premium Incentive has been Changed!

The conditions for making benefit of the incentive have been changed by the Law No.6663 on Amending Income Tax Law and Certain Other Laws published in the official Gazette dated 10.02.2016.