The Communiqué on Amendments to the Value Added Tax General Application Communiqué (Serial No: 51) was published in the Official Gazette No. 32529 dated April 27, 2024.

Since the businesses within this scope are, in principle, service businesses, it is explained as a general rule in the communiqué that 10% VAT (20% for alcoholic beverages) will be calculated on the sale of foodstuffs manufactured or procured from outside.

The deadlines for the submission of the Annual Operating Statement of the industrial enterprises operating in the provinces of Adıyaman, Hatay, Kahramanmaraş and Malatya and the districts of İslahiye and Nurdağı of the province of Gaziantep, whose state of force majeure has been extended by the Ministry of Treasury and Finance, have been extended until August 31, 2024 (23:59).

The General Communiqué on the Tax Procedure Law (Row No: 560) entered into force after being published in the Official Gazette dated April 30, 2024, numbered 32532.

In the first provisional corporate income tax period of 2024, it was decided within the scope of Tax Procedure Law Communiqué No. 560 regarding not to apply inflation adjustment and not to submit the balance sheet attached to the tax return.

The deadlines for the submission of the Corporate Tax Returns for the 2023 accounting period, which must be submitted by the end of April 30, 2024, and the payment periods of the taxes accrued on these declarations, and the submission of the "Form Ba-Bs" notifications for the 2024 / March period, which must be submitted by the end of April 30, 2024, and the creation and signing of the e-Ledgers that must be created and signed by the aforementioned date, and the uploading of the "Electronic Ledger Certificates" that must be uploaded to the Revenue Administration Information Processing System within the same period have been extended.