The procedures and principles governing the electronic tax notification system have been revised under Tax Procedure Law General Communiqué No. 596, published in the Official Gazette dated October 11, 2026, No. 33397.

Under the new regulation, the following individuals and entities are required to register with the electronic tax notification system:

Principle Decision No. 2026/2035 of the Personal Data Protection Board ("Board"), dated September 16, 2026, titled "Principle Decision on the Procedures and Principles to Be Complied With in Personal Data Processing Activities Carried Out Through the Monitoring of Communication Channels Used for the Conduct of Business, Primarily Corporate E-Mail Accounts Allocated to Employees by Employers" ("Principle Decision"), was published in the Official Gazette dated October 8, 2026 and numbered 33394.

Pursuant to Additional Article 3 of Law No. 4691 on Technology Development Zones and Article 3/14 of Law No. 5746 on Supporting Research, Development and Design Activities, taxpayers benefiting from Technopark income exemptions or R&D/Design deductions above certain thresholds are required to make venture capital investments.

Under Presidential Decree No. 10803, published in the Official Gazette dated December 31, 2025 and numbered 33124 (5th Repeated Issue), the minimum threshold triggering this obligation was increased from TRY 2,000,000 to TRY 5,000,000, effective as of January 1, 2026. The 3% allocation rate and the annual cap of TRY 100,000,000 remain unchanged.

In the general letter published by the Social Security Institution, explanations are provided regarding the implementation principles for the assessment of insured employee notifications relating to periods after the completion date of work in temporary workplace files within the scope of fictitious insurance, as well as ensuring consistency in practice.

Pursuant to the first paragraph of Article 112 of the Regulation on Social Insurance Procedures, it is stipulated that, for contracted works, the amount of labour notified to the Institution up to the date on which the final acceptance or provisional acceptance is completed without deficiencies, and for private construction workplaces, up to the date on which the construction is completed, shall be taken into consideration.