Number: 14

Date: 24/01/2022

Title:

Deduction of donations made through AFAD to Afghanistan from income and corporate tax base.


In accordance with the Presidency Decree numbered 5130 and published on Official Gazette dated January 22, 2022, an aid campaign was launched to support the civilian population in need of humanitarian aid due to hunger and cold winter conditions in Afghanistan. Disaster and Emergency Management Presidency (AFAD) is authorized to ensure coordination of such campaigns.

Complete amount of such donations which shall be made to Afghanistan through above accounts by income and corporate taxpayers 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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