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Tax Procedure Law General Communiqué No. 597, published in the Official Gazette dated November 10, 2026, and numbered 33426, establishes the thresholds, dates, and implementation procedures for the public disclosure of taxpayers with outstanding tax debts and finalized tax penalties in 2026.
Under the regulation issued by the Ministry of Treasury and Finance, information on taxpayers with outstanding tax debts of TRY 5 million or more, or finalized tax assessments and penalties amounting to the same threshold, will be publicly disclosed on the specified dates, with each tax office assessed separately.
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Author Selma Kıy, Category Taxation Law
"The Regulation Amending the Implementation Regulation on Organized Industrial Zones", published in the Official Gazette dated November 6, 2026, and numbered 33422, introduced significant changes concerning the operation of Organized Industrial Zones (OIZs) and investment procedures.
Author Selma Kıy, Category Turkish Commercial Code
The decision of the Court of Jurisdictional Disputes dated April 13, 2026 and numbered 2024/361 E., 2026/211 K. was published in the Official Gazette dated November 8, 2026 and numbered 33424.
The decision concerns an administrative fine imposed by the Personal Data Protection Board ("Board") on an undertaking using a biometric terminal that reads hand geometry for access control. It was brought before the Court of Jurisdictional Disputes with a request for the resolution of two final and mutually conflicting judgments delivered in the administrative and judicial branches in respect of the same Board decision.
Author Ezgi Anasız, Category Personal Data Protection Law
The Regulation on Obtaining Informed Consent in Electronic Form ("Regulation"), prepared by the Ministry of Health ("Ministry"), was published in the Official Gazette dated October 27, 2026 and numbered 33413 and entered into force on the date of its publication.
The Regulation governs, where the informed consent required before a medical intervention is obtained in electronic form, the process relating thereto, the delivery of the consent form to the patient in a secure and accessible manner, and the recording of the consent.