Number: 85
Date: 09/08/2022

Title:

Principles regarding the application of “Tax Amnesty” provision added to Corporate Tax Law with Law numbered 7417 have been established.

Explanations are made in Serial No.1 General Communique on “Transferring Certain Assets to National Economy”, published on Official Gazette dated August 9, 2022, regarding transferring of money, gold, foreign exchange, securities and other capital market instruments abroad by individuals and legal persons through notifying banks and intermediary institutions and recognition of money, gold, foreign exchange, securities and other capital markets instruments and immovables, which are located in Turkey but not recognized on legal books of corporate and income taxpayers, on their respective legal books through making a notification to the tax office.
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