General Communiqué of Tax Procedure Law No. 546 has been published in the Official Gazette No. 32077 on January 18, 2023.

Within the scope of the relevant Communiqué, it was decided that the notifications regarding the transactions registered in the Trade Registry and that are required to be notified to the Tax Office, will be notified electronically by the Ministry of Trade to the Ministry of Treasury and Finance, and to be considered as a notification made by the taxpayers.

In accordance with the letter of the Ministry of Treasury and Finance, General Directorate of Public Financial Management and Transformation dated January 13, 2023 and numbered 27998389-010.06.02-1843395, the expense limits exempt from income tax for the period of 1 January, 2023 – 30 June, 2023 has been announced.

The Tax-Exempt Amounts of Domestic Travel Expenses

The tax-exempt amounts of domestic travel allowances for the period of January 1, 2023 and June 30, 2023 are as below.

According to the Circular dated January 13, 2023 and numbered 27998389-010.06.02-1843378 published by the Ministry of Treasury and Finance with the subject ‘Financial and Social Rights’, the coefficients used to calculate the wage of a public officers have been revised effective January 1, 2023.

The previous Circular published on January 5, 2023 has been abolished.

According to the decision published in the Official Gazette dated January 10, 2023 and numbered 32069, in R&D or design centers that ensure at least 20% increase compared to the previous year in any of the determined indicators; the duration of the regulation regarding the R&D, innovation or design expenditures made in that year to be subject to 50% of the increase amount compared to the previous year, has been extended until December 31, 2028.

Indicators related to the ratio of the number of post-graduate degree designers to the total number of design personnel in design centers and the ratio of the total number of designers to the total number of design personnel in design centers have been added to the criteria for benefiting from the relevant regulation.