Tax Procedure Law Circular 174 on the uploading of e-ledger certificates has been published.

Based on the authority in the repeated Article 242 of the Tax Procedure Law No. 213, the period for the creation and signing of e-Ledgers, which must be created and signed by those included in the e-Ledger application until the end of September 10, 2024, and the period for uploading the electronic ledger and certificate files that must be uploaded to the Revenue Administration’s Information Processing System within the same period have been extended.

Extension of the Deadline for Creating and Signing Electronic Ledgers and Uploading Electronic Ledger and Certificate Files:

On August 29, 2024, it was announced on the website of the Revenue Administration that the Tax Procedure Law (TPL) General Communiqué numbered 563 was sent to the Presidency for publication.

With the Tax Procedure Law General Communiqué No. 563 published in the Official Gazette dated 31.08.2024 and numbered 32648, a regulation has been made not to make inflation adjustment in the second and third provisional tax periods of the year 2024, among the taxpayers who are obliged to make inflation adjustment, those whose total gross sales in the income statement dated December 31, 2023 are below 50,000,000 TRY.

With the Law No. 7524 "Law on the Amendment of Tax Laws and Certain Laws and Decree Law No. 375", which entered into effect after being published in the Official Gazette dated August 2, 2024 and numbered 32620, new regulations were made in the tax legislation. One of the important regulations is related to the "wage exemption in the issuance of share certificates to employees".

The Law No. 7524 was published in the Official Gazette on August 2, 2024 following the approval of the President and has come into force.

The changes introduced in the omnibus law, which were brought to the agenda and accepted by being published in the Official Gazette, are as follows: