Statements enclosed to the Corporate Tax Communique regarding the amendments to the Law for Technological Development Sites.

Amendments and additions to the Corporate Tax Law General Communique series no.1 have been made through the Communique series no.16 published in the Official Gazette dated 12 June 2018.

Since the design activities were included into the scope of exempted activities performed in the Technological Development Sites through the Law no.6676, phrases of “design” “design activity” and the definition of “design activity” have been added to the relevant parts of Corporate Tax General Communique containing explanation on the activities performed in the Technological Development Sites.

Also, explanation and model practice concerning the Council of Ministers Decision no. 2017/10821 dated 11/9/2017, published following the authorization assigned to the Council of Ministers within the context of second clause added through the Article 64 of the Law no.7033 to the temporary Article 2 of the Law no.4691 has been inserted into Communique.