The Turkish Revenue Administration has introduced amendments to the content of the Withholding Tax and Social Security Premium Return. Under the new regulation, information regarding employees working in qualified service centers who benefit from the income tax exemption must be reported in a separate notification table.

The amendment will apply starting from the October 2026 taxation period and will cover the relevant tax returns submitted on or after November 1, 2026.

The "Communiqué Amending the Public Procurement General Communiqué", published in the Official Gazette dated October 16, 2026, and numbered 33402, introduced amendments to the monetary thresholds applicable to outstanding tax and social security premium debts considered in public procurement procedures.

The procedures and principles governing the electronic tax notification system have been revised under Tax Procedure Law General Communiqué No. 596, published in the Official Gazette dated October 11, 2026, No. 33397.

Under the new regulation, the following individuals and entities are required to register with the electronic tax notification system:

Pursuant to Additional Article 3 of Law No. 4691 on Technology Development Zones and Article 3/14 of Law No. 5746 on Supporting Research, Development and Design Activities, taxpayers benefiting from Technopark income exemptions or R&D/Design deductions above certain thresholds are required to make venture capital investments.

Under Presidential Decree No. 10803, published in the Official Gazette dated December 31, 2025 and numbered 33124 (5th Repeated Issue), the minimum threshold triggering this obligation was increased from TRY 2,000,000 to TRY 5,000,000, effective as of January 1, 2026. The 3% allocation rate and the annual cap of TRY 100,000,000 remain unchanged.