Mevzuat Kategorileri
Hukuksal Düzenlemeler
Türkiye’de Kişisel Verilerin Korunması Kanunu, Sosyal Güvenlik Hukuku, Vergi Hukuku, İş Sağlığı ve Güvenliği Mevzuatı, Borçlar Hukuku, İş Hukuku, Ticaret Hukuku, Türk Parası Kıymetini Koruma Mevzuatı, Kambiyo Mevzuatı ve Vatandaşlık ve Göçmenlik Mevzuatı ile ilgili en güncel bilgilerin yer aldığı makalelere buradan ulaşabilirsiniz.
İkili Anlaşmalar
Türkiye ve diğer ülkeler arasında yapılan en güncel uluslararası ikili sosyal güvenlik ve vergi anlaşmalarının tarihlerine ve dokümanlarına buradan ulaşabilirsiniz.
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:
Devamını Oku
Yazar Selma Kıy, Kategori Taxation Law
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.
Law No. 7582, published in the Official Gazette dated June 4, 2026 and numbered 33270, introduced a significant amendment to Article 32 of Corporate Income Tax Law No. 5520.
Pursuant to this amendment, for the 2027 fiscal year and subsequent taxation periods, a 12.5% corporate income tax rate will apply to income derived exclusively from manufacturing activities by companies that hold an Industrial Registry Certificate and are actively engaged in manufacturing activities.
With the Communiqué (Serial No: 2) Amending the Communiqué (Serial No: 1) on the Electronic Submission of Counter-Examination Minutes Attached to Certified Public Accountant (CPA) Certification Reports, published in the Official Gazette dated August 21, 2026, the transition period for electronic submission has been extended.
With this amendment, the date "July 1, 2026" stated in the second paragraph of Article 7 of the Communiqué published in the Official Gazette dated December 24, 2025, No. 33117, has been changed to "January 1, 2027."