It is stipulated according to Serial No. 560 General Communique on Tax Procedure Law, published on Official Gazette dated April 30, 2024, that covered taxpayers shall not make inflation adjustment in the first advance tax period of 2024 accounting period.
Those who are assigned special accounting period in scope of article 174 of the Law shall not make inflation adjustment in corresponding related period according to Serial No. 555 General Communique on Tax Procedure Law.
On the other hand, taxpayers which are continuously carrying out sales-purchases and manufacturing of processed gold and silver exclusively shall continue to make inflation adjustment including first advance tax period of 2024 accounting period.
Balance sheet shall not be added to attachments of income/corporate tax returns of first advance tax period of 2024 accounting period and adjusted balance sheet shall be attached to such returns in following advance tax periods in which inflation adjustment shall be made.
The communique has entered into force on its publication date (April 30, 2024).
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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