Irregularity fines, special irregularity fines and other amounts and thresholds set forth in the relevant law have been redetermined by the General Communique on Tax Procedure Law (No:460) published in the Official Gazette No 29573 dated December 25, 2015 The amounts which will be applicable as from 1 January 2016 are as below:

The stamp duty amounts to be applicable as from January 1, 2016 have been determined by the General Communique on Stamp Duty Law published in the Official Gazette No 29573 dated December 25, 2015. Briefly, the stamp duty amounts to be applicable are as follows:

The threshold for the documentation requirement for collections and payments has been decreased from TL 8.000 to TL 7.000- by means of the General Communique ob Tax Procedure Law (No:459) which was published in the Official Gazette no 29572 dated December 24, 2015. The communique which will enter into force as from January 1, 2016 regulates the following;

In regards to change on the Tax Procedure Law General Communique ( NO:456) which has been published in official Gazette numbered 29577 and dated 29.12.2015, e-notification application starting date has been extended to 01.04.2016 instead of 01.01.2015 with the General Communique ( No:467).

Income and Corporate taxpayers can apply for e-notification until 01.04.2016.

Click here to view the relevant communique. Please contact with your customer representative or expert for detailed information