Number: 16
Date: 17/01/2024

Title:

Constitutional Court has canceled the provision regarding not making any inflation adjustment for 2021 under provisional article 33 of TPL.

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.

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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