Humanitarian aid campaign has been started in order to be applied following fire and flood disasters which has occurred in our country recently and may occur in the future according to Presidency Decree numbered 4372 published on Official Gazette dated August 3, 2021. Disaster and Emergency Management Presidency (AFAD) is authorized to ensure coordination of such campaigns.
Hence, announcement dated August 12, 2021 and including required SMS and account number for those desiring to grant cash aid through AFAD website.
Complete amount of such aids in cash which shall be made through above accounts shall be credited from the declared income provided that being demonstrated separately in both advance tax and also income and corporate tax returns in scope of the regulations under article 10 of Corporate Tax Law and article 89 of Income Tax Law.
It is possible for such aids in cash to be documented with bank receipt in accordance with Serial No.1 Communique on Corporate Tax Law.
Our explanations provided above include general information on the issue. No responsibility can be claimed against EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. due to the implications arising from the context of this document or emerging with respect to its context.
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