According to the Communiqué Amending the General Communiqué on the Tax Procedure Law (Serial No. 531) (Serial No. 594), published in the Official Gazette dated July 31, 2026, the provisions governing security requirements have been revised.

The amendment introduces differentiated security obligations based on taxpayers' compliance status:

Law No. 7590, published in the Official Gazette No. 33326 dated July 31, 2026, introduced significant legislative amendments across a broad range of areas, including taxation, employment, public procurement, transportation, education, electronic communications, and social security.

The Revenue Administration has extended the submission deadline for Special Purpose Sworn-in CPA Reports required under Presidential Decision No. 7846 through VAT Circular No. KDV-71/2026-1, dated July 27, 2026.

The extension applies to taxpayers who:

• Carried out imports under Presidential Decision No. 7846 during the first half of 2026 and
• Had an import value exceeding TRY 2,600,000.

With the Presidential Decree No. 11511, published in the Official Gazette No. 33307 dated July 11, 2026, the jurisdictions to be designated as Safe Harbors under the Domestic and Global Minimum Top-up Tax regime, the jurisdictions applying the Global Minimum Top-up Tax pursuant to the Qualified Income Inclusion Rule (IIR), and the jurisdictions applying a Qualified Domestic Minimum Top-up Tax (QDMTT) have been determined.