05Ağustos2026
Reduced Security Requirement for Tax-Compliant Taxpayers
According to the Communiqué Amending the General Communiqué on the Tax Procedure Law (Serial No. 531) (Serial No. 594), published in the Official Gazette dated July 31, 2026, the provisions governing security requirements have been revised.
The amendment introduces differentiated security obligations based on taxpayers' compliance status:
- Compliant taxpayers who qualify for the tax discount available under the relevant provisions of the Income Tax Law are allowed to provide security at one-fifth of the standard amount.
- Taxpayers subject to a tax audit report for issuing or using false or misleading tax documents are required to provide security equal to five times the standard amount during the period between the registration of the audit report by the tax office and the finalization of the findings. Where applicable, the tax office will notify the taxpayer to increase the security amount, and the additional security must be provided within 30 days of the notification.
The Communiqué entered into force on July 31, 2026, the date of its publication in the Official Gazette.
You may access the relevant announcement here. (In Turkish)
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Notification!
