Circular search:
In total 132 circulars found.

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Number Date Title
82 30/09/2021 VAT rate in terms of deliveries of second-hand mobile phones through granting refurbished product has been reduced to 1%.
81 06/09/2021 Withholding rate in terms of income obtained from venture capital investment fund, hold for more than two years, and participation shares of immovable investment fund is established as 0%.
80 02/09/2021 Transactions to be invoiced at the time of delivery and sectors to be included in scope of guarantee application have been established.
79 31/08/2021 Installment periods in restructuring laws numbered 7256 and 7326 have been re-determined with respect to force majeure due to disasters happened in various settlement areas.
78 27/08/2021 In scope of Law numbered 7326, application and payment of first installment periods have been extended for one month in terms of restructuring of liabilities, tax base increase and adjustment of legal books of entities.
77 20/08/2021 Transition principles of taxpayers, subject to special principles, to general principles upon making tax base increase in terms of VAT have been announced.
76 16/08/2021 Force majeure has been announced between August 11, 2021 and December 31, 2021 in terms of cities affected from flood disaster.
75 13/08/2021 Deduction of fire and flood donations made through AFAD from income and corporate tax base.
74 13/08/2021 SCT base of certain personal cars has been increased.
73 09/08/2021 Force majeure has been announced until November 1, 2021 starting from the starting date of wildfires for locations affected by such wildfires.