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.

The Revenue Administration has extended the submission deadline for Special Purpose Sworn-in CPA Reports required under Presidential Decision No. 7846 through VAT Circular No. KDV-71/2026-1, dated July 27, 2026.

The extension applies to taxpayers who:

• Carried out imports under Presidential Decision No. 7846 during the first half of 2026 and
• Had an import value exceeding TRY 2,600,000.

With the Presidential Decree No. 11511, published in the Official Gazette No. 33307 dated July 11, 2026, the jurisdictions to be designated as Safe Harbors under the Domestic and Global Minimum Top-up Tax regime, the jurisdictions applying the Global Minimum Top-up Tax pursuant to the Qualified Income Inclusion Rule (IIR), and the jurisdictions applying a Qualified Domestic Minimum Top-up Tax (QDMTT) have been determined.

With regard to the financial and social rights to be applied in the second half of 2026, the Circular dated July 3, 2026 and numbered 27998389-010.06.02-4870801, issued by the General Directorate of Public Financial Management and Transformation of the Ministry of Treasury and Finance, has been published.