With respect to application made by Ankara 3rd Tax Court hearing the lawsuit filed for cancellation of accrual transaction made regarding corporate tax return submitted with mental reservation and cancellation of corporate tax accrued and refund of amount collected, the Constitutional Court has canceled the regulation towards not making any inflation adjustment for 2021 and 2022 accounting periods under paragraph one of provisional article 33 of Tax Procedure Law in terms of 2021 accounting period due to being in contradiction with the Constitution.
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