Legislation Categories
Legislative Updates
Here you can access most recent articles on legislative updates regarding Personal Data Protection Law, Social Security Law, Taxation Law, Occupational Health and Safety Law, Code of Obligations, Labor Law, Turkish Commercial Code, Law on Protection of the Value of Turkish Currency, Foreign Exchange Legislation, and Immigration Law in Türkiye.
Bilateral Treaties
You can access the dates of the most recent international bilateral social security and double taxation treaties made between Türkiye and other countries and relevant documents here.
Test
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:
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 electronic ledger and certificate files that must be uploaded to the Revenue Administration’s Information Processing System within the same period has been extended until the end of the Thursday October 10, 2024.
You can access the relevant circular here (In Turkish).
Should you have any queries or need further details, please contact your customer representative.
Category Taxation Law
Notification!
The content in this article is for general information purposes only and belongs to CottGroup® member companies. This content does not constitute legal, financial, or technical advice and cannot be quoted without proper attribution.
CottGroup® member companies do not guarantee that the information in the article is accurate, up-to-date, or complete and are not liable for any damages that may arise from errors, omissions, or misunderstandings that the information may contain.
The information presented here is intended to provide a general overview. Each specific case may require different assessments, and this information may not be applicable to every situation. Therefore, before taking any action based on the information provided in the article, it is strongly recommended that you consult a competent professional in the relevant fields such as legal, financial, technical, and other areas of expertise. If you are a CottGroup® client, do not forget to contact your client representative regarding your specific situation. If you are not our client, please seek advice from an appropriate expert.
To reach CottGroup® member companies, click here.
About The Author
https://www.cottgroup.com
The Electronic Submission Deadline for CPA Counter-Examination Minutes Has Been Extended to 2027
Selma Kıy
24 August 2026
Beneficial Ownership Notification for General, Ordinary & Non-Share Limited Partnerships
7 August 2026
Reduced Security Requirement for Tax-Compliant Taxpayers
5 August 2026