Every year until the end of May, Tax Plates must be registered according to the Tax Procedure Law.

After the approval of Income and Corporate Tax Declaration form in April, the IT department of Revenue Administration will upload the Tax Plates based on the data from 2015. The current Tax Plates which are uploaded into the system from Administration of Revenue must be approved until the end of May.

Every foreign capital company operating in Türkiye and corporation with a liaison office in Türkiye has to file a notification of activity in addition to other requested documents by submitting them to the Ministry of Economy either by hand or by return receipt requested mail each year, until the end of May.

ACTIVITY INFORMATION FORM FOR FOREIGN DIRECT INVESTMENTS

INFORMATION FORM REGARDING THE ACTIVITIES OF THE LIAISON OFFICES

With the "Decision concerning the Amendment of the Decision on Determination of Companies which shall be Subject to Independent Audit" published in the official gazette on 19 March 2016, the criteria of being subject to independent audit have been amended. This decision entered into force to take effect as of January 1, 2016. According to the relevant decision;

The issue of deduction in case of capital increase is given in detail in the "Communique (Serial No. 9) on the Amendment to the General Communique of Corporate Tax" issued by the Ministry of Finance (Revenue Administration) and published on the official gazette dated March 4, 2016.