"The Communiqué on Keeping Commercial Books Not Related to the Accounting of the Enterprise in Electronic Environment" covering the regulations regarding the creation, maintenance, storage, and submission of commercial books in electronic environment was published in the Official Gazette dated February 14, 2025 and numbered 32813.

With the introduced regulation, it has been made mandatory to keep the share ledger, board of directors' resolution book, managers' resolution book, and general assembly meeting and negotiation book in electronic environment.

The General Communiqué on Tax Procedure Law (Serial No: 582) was published in the Official Gazette dated February 15, 2025 and numbered 32814.

In the Communiqué, the following arrangements have been made regarding inflation adjustment.

As is well known, the 5‑point portion of the employer’s share of disability, old‑age, and death insurance premiums calculated based on the insured’s premium‑related earnings was applied as a discount to employers under certain conditions. However, with the new regulation, except for private sector employers operating in the manufacturing industry, starting from February 2025 the support provided for the employer’s share of disability, old‑age, and death insurance premiums will be applied as 4 points.

The procedures and principles regarding the implementation of this change have been defined by the Social Security Institution (SSI) in Circular No. 2025/6, and the key points are outlined below:

With the Official Gazette dated February 4, 2025 and numbered 32803, a regulation was made on the minimum wage support to be provided to employers in 2025 by adding a temporary article 109 to the Social Insurance and General Health Insurance Law No. 5510.

With the regulation, the minimum wage support for the period January 1, 2025 - December 31, 2025 was determined as 1,000 TRY.

General information regarding the procedures and principles of the regulation is listed below: