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The Communique Amending the Communique on the Procedures and Principles Regarding the Implementation of Article 376 of the Turkish Commercial Code No. 6102 ("Amending Communique") was published in the Official Gazette dated October 10, 2026 and numbered 33396, and entered into force on the date of its publication.
The amendment concerns a single expression. The expression "January 1, 2027" set out in provisional article 1 of the Communique published in the Official Gazette dated September 15, 2018 and numbered 30536 ("Communique") has been changed to "January 1, 2028." In this article, we assess what that provisional article means and the practical consequences of the extension for companies.
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Author Ezgi Anasız, Category Turkish Commercial Code
The procedures and principles governing the electronic tax notification system have been revised under Tax Procedure Law General Communiqué No. 596, published in the Official Gazette dated October 11, 2026, No. 33397.
Under the new regulation, the following individuals and entities are required to register with the electronic tax notification system:
Author Selma Kıy, Category Taxation Law
Principle Decision No. 2026/2035 of the Personal Data Protection Board ("Board"), dated September 16, 2026, titled "Principle Decision on the Procedures and Principles to Be Complied With in Personal Data Processing Activities Carried Out Through the Monitoring of Communication Channels Used for the Conduct of Business, Primarily Corporate E-Mail Accounts Allocated to Employees by Employers" ("Principle Decision"), was published in the Official Gazette dated October 8, 2026 and numbered 33394.
Author Ezgi Anasız, Category Personal Data Protection Law
Pursuant to Additional Article 3 of Law No. 4691 on Technology Development Zones and Article 3/14 of Law No. 5746 on Supporting Research, Development and Design Activities, taxpayers benefiting from Technopark income exemptions or R&D/Design deductions above certain thresholds are required to make venture capital investments.
Under Presidential Decree No. 10803, published in the Official Gazette dated December 31, 2025 and numbered 33124 (5th Repeated Issue), the minimum threshold triggering this obligation was increased from TRY 2,000,000 to TRY 5,000,000, effective as of January 1, 2026. The 3% allocation rate and the annual cap of TRY 100,000,000 remain unchanged.