Pursuant to duplicated Article 298 of Tax Procedure Law, the revaluation rate has been published in the Official Gazette numbered 33090 and dated November 27, 2025. Revaluation rate announced in the rate of 25.49% (twenty five comma forty nine) for 2026.

With the Turkish Personal Data Protection Board's ("Board") Principle Decision dated 10 June 2025 and numbered 2025/1072 ("Decision"), published in the Official Gazette dated 26 June 2025 and numbered 32938, the legal nature of sending verification codes via SMS within the scope of product and service delivery processes has been examined, and the corresponding data protection obligations have been clarified.

Pursuant to duplicated Article 298 of Tax Procedure Law, the revaluation rate has been published in the Official Gazette numbered 32735 (In Turkish) and dated November 27, 2024. Revaluation rate announced in the rate of 43,93% (fourty three comma ninety three) for 2025.

Within the scope of Article 14/5 of the By-Law on the Procedures and Principles for the Transfer of Personal Data Abroad, it is stipulated that standard contract notifications shall be made (i) physically, (ii) via registered electronic mail ("KEP"), or (iii) by other methods determined by the Board.