"The Regulation on Integrated Insurance" ("Regulation"), prepared by the Insurance and Private Pension Regulation and Supervision Agency ("Agency"), and the "Regulation Amending the Regulation on Activities to Be Assessed within the Scope of Insurance and on Insurance Contracts Concluded at a Distance" ("Amending Regulation") were published together in the Official Gazette dated November 12, 2026 and numbered 33428 and entered into force on the date of their publication.

Sanitation Tax

Workplaces benefiting from municipal environmental cleaning services are subject to Environmental Cleaning Tax under Law No. 2464 on Municipal Revenues. The tax is collected annually in two equal installments, in May and November.

Tax Procedure Law General Communiqué No. 597, published in the Official Gazette dated November 10, 2026, and numbered 33426, establishes the thresholds, dates, and implementation procedures for the public disclosure of taxpayers with outstanding tax debts and finalized tax penalties in 2026.

Under the regulation issued by the Ministry of Treasury and Finance, information on taxpayers with outstanding tax debts of TRY 5 million or more, or finalized tax assessments and penalties amounting to the same threshold, will be publicly disclosed on the specified dates, with each tax office assessed separately.

"The Regulation Amending the Implementation Regulation on Organized Industrial Zones", published in the Official Gazette dated November 6, 2026, and numbered 33422, introduced significant changes concerning the operation of Organized Industrial Zones (OIZs) and investment procedures.