With the Communiqué (Serial No: 2) Amending the Communiqué (Serial No: 1) on the Electronic Submission of Counter-Examination Minutes Attached to Certified Public Accountant (CPA) Certification Reports, published in the Official Gazette dated August 21, 2026, the transition period for electronic submission has been extended.

With this amendment, the date "July 1, 2026" stated in the second paragraph of Article 7 of the Communiqué published in the Official Gazette dated December 24, 2025, No. 33117, has been changed to "January 1, 2027."

Pursuant to General Communiqué on the Tax Procedure Law No. 529, certain categories of taxpayers other than corporate income taxpayers are required to resubmit their beneficial ownership information electronically to the Turkish Revenue Administration by the end of August each year.

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.