With the Tax Procedure Law General Communiqué No: 565 published in the Official Gazette dated September 25, 2024 and numbered 32673, the practice of submitting Form BA and Form BS notifications starting from the notifications for the September 2024 period has been terminated.

For the periods prior to the September 2024 period, the enforcement of of the General Communiqué on Tax Procedure Law (Serial No: 362), General Communiqué on Tax Procedure Law (Serial No: 381) and General Communiqué on Tax Procedure Law (Serial No: 396) will continue.

As is known, the "General Communiqué on the Implementation of the National Vehicle Recognition System (Serial No:1)" published in the Official Gazette dated October 5, 2023 and numbered 32330 mandated the installation of a Vehicle Recognition Unit (VRU) for vehicles acquired through leasing or included in the business and used for work purposes by December 12, 2024. This time, with the "Communiqué Amending the General Communiqué on the Implementation of the National Vehicle Recognition System (Serial No:1)" (Serial No:2), published in the Official Gazette dated September 21, 2024 and numbered 32669, the obligation to install a Vehicle Recognition Unit for vehicles refueling under the NVRS and the following principles regarding the implementation have been added.

Per the criteria set by the Ministry of Industry and Technology, stock option benefits provided to employees at no cost or at a discount by techno-enterprise companies, and considered as wages, are exempt from income tax if their market value on the grant date does not exceed the annual gross wage amount for that year. The relevant details about this exemption have been published on the Official Gazette dated 27.09.2024 and numbered 32675.

The scope of this exemption:

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: