The Turkish Revenue Administration has introduced amendments to the content of the Withholding Tax and Social Security Premium Return. Under the new regulation, information regarding employees working in qualified service centers who benefit from the income tax exemption must be reported in a separate notification table.

The amendment will apply starting from the October 2026 taxation period and will cover the relevant tax returns submitted on or after November 1, 2026.

The "Communiqué Amending the Public Procurement General Communiqué", published in the Official Gazette dated October 16, 2026, and numbered 33402, introduced amendments to the monetary thresholds applicable to outstanding tax and social security premium debts considered in public procurement procedures.

Pursuant to the Communiqué on the Extension of the Deadline for Joint Stock and Limited Liability Companies to Increase Their Capital to the New Minimum Amounts, published in the Official Gazette dated October 17, 2026, and numbered 33403, the deadline for companies to increase their capital to meet the statutory minimum requirements has been extended to December 31, 2027.

Under the Turkish Commercial Code No. 6102, the minimum capital requirements for joint stock and limited liability companies were increased effective January 1, 2024. The deadline previously set as December 31, 2026, for existing companies to comply with these requirements has now been extended by one year under the new regulation.

The Geospatial Data Permits Regulation ("Regulation"), prepared by the Ministry of Environment, Urbanization and Climate Change ("Ministry"), was published in the Official Gazette dated October 14, 2026 and numbered 33400 and entered into force on the date of its publication.

The Regulation repealed the Geospatial Data Permits Regulation and the Geospatial Data Licence Regulation published in the Official Gazette dated February 10, 2021 and numbered 31391, thereby bringing the permit and licence regimes together in a single text. Licence and permit certificates previously issued remain valid until the end of the periods for which they were granted.