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Taxation Law

 
30September2024

Income Tax Exemption on Stock Option Benefits

Per the criteria set by the Ministry of Industry and Technology, stock option benefits provided to employees at no cost or at a discount by techno-enterprise companies, and considered as wages, are exempt from income tax if their market value on the grant date does not exceed the annual gross wage amount for that year. The relevant details about this exemption have been published on the Official Gazette dated 27.09.2024 and numbered 32675.

The scope of this exemption:

Author Erdoğdu Onur Erol, Category Taxation Law

05September2024

Tax Procedure Law Circular 174 Regarding E-ledger Certificates Has Been Published

Tax Procedure Law Circular 174 on the uploading of e-ledger certificates has been published.

Based on the authority in the repeated Article 242 of the Tax Procedure Law No. 213, the period for the creation and signing of e-Ledgers, which must be created and signed by those included in the e-Ledger application until the end of September 10, 2024, and the period for uploading the electronic ledger and certificate files that must be uploaded to the Revenue Administration’s Information Processing System within the same period have been extended.

Extension of the Deadline for Creating and Signing Electronic Ledgers and Uploading Electronic Ledger and Certificate Files:

Author Selma Kıy, Category Taxation Law

02September2024

Tax Procedure Law General Communiqué on Inflation Adjustment Published

On August 29, 2024, it was announced on the website of the Revenue Administration that the Tax Procedure Law (TPL) General Communiqué numbered 563 was sent to the Presidency for publication.

With the Tax Procedure Law General Communiqué No. 563 published in the Official Gazette dated 31.08.2024 and numbered 32648, a regulation has been made not to make inflation adjustment in the second and third provisional tax periods of the year 2024, among the taxpayers who are obliged to make inflation adjustment, those whose total gross sales in the income statement dated December 31, 2023 are below 50,000,000 TRY.

Author Selma Kıy, Category Taxation Law

14August2024

Tax Law No. 7524 Introduces Fee Exemption for Issuance of Share Certificates to Employees

With the Law No. 7524 "Law on the Amendment of Tax Laws and Certain Laws and Decree Law No. 375", which entered into effect after being published in the Official Gazette dated August 2, 2024 and numbered 32620, new regulations were made in the tax legislation. One of the important regulations is related to the "wage exemption in the issuance of share certificates to employees".

Author Selma Kıy, Category Taxation Law

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