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.

Income tax exemption has been introduced for the young entrepreneurs by the "Law on Amendment of Income Tax Law and Certain Other Laws" published in the official Gazette dated 10.02.2016.

Tax Procedure Law General Communique related to 2015 exchange rate valuation for foreign currencies which don’t have market value in the stock market has been published official gazette numbered 29616 on 06.02.2016. Exchange rate valuations are as below. You can view the detail of communique for unstated currencies.