Amendments have been made by adding a section titled 'VAT Application in the Sale of Cards, Passwords, Codes, and Similar Items' following the section (I/B-15.) of the Value Added Tax General Implementation Communiqué, which was published in the Official Gazette numbered 28983 on the date of April 26, 2014.

This Regulation covers the principles regarding the support programmes established by KOSGEB for enterprises and entrepreneurs, technology centres, consultancy centres, institutes and stakeholder organisations operating to ensure the development of enterprises and entrepreneurs.

Pursuant to duplicated Article 298 of Tax Procedure Law, the revaluation rate has been published in the Official Gazette numbered 32380 (In Turkish) and dated November 25, 2023. Revaluation rate announced in the rate of 58.46% (fifty eight comma fourty six) for 2024.

According to the Circular dated January 5, 2024 and numbered 27998389 - 010.06.02 - 2774790 published by the Ministry of Treasury and Finance with the subject 'Financial and Social Rights', the coefficients used to calculate the wage of a public officers have been revised effective January 1, 2024.