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06September2021

Amendments on Income Tax Law Temporary Article 67

Amendments on Income Tax Law Temporary Article 67

Amendments have been made on Income Tax Law Temporary Article 67 by the Presidential Decision numbered 4454 and dated 03.09.2021.

You can find below the details of the amendments:

The statements under the Council of Ministers Decision attachment-1 have been amended as below:

a) Sub-article (a-1);

  1. The statement "the income generated from the participation certificates of intensive stock funds" has been amended as "the income generated from the participation shares of intensive stock funds."
  2. The statement "for the income generated from gold-based lease certificates" has been amended as " for the incomes generated from gold-based lease certificates with venture capital funds hold for more than two years and real estate investment fund participation shares."

b) Sub-article (ç);

  1. The statement "the income generated from the participation certificates of intensive stock funds" has been amended as "the income generated from the participation shares of intensive stock funds."
  2. The statement "for the income generated from gold-based lease certificates" has been amended as "for the incomes generated from gold-based lease certificates with venture capital funds hold for more than two years and real estate investment fund participation shares."

You can reach the related Decision via the link (In Turkish.)

Should you have any queries or need further details, please contact your customer representative.

Author Erdoğdu Onur Erol, Category Taxation Law

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