Our circular

What is a circular?

Circular: Reflects the views of the Revenue Administration on a subject. While binding the audit units operating under the name of Revenue Administration, the audit units working directly under the Minister of Finance are some administrative writings that guide all taxpayers without being binding.

List of Published Circulars

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2022/12

11 October 2022

Announcement Date 09.11.2022 Announcement No 2022/12 Law No. 7420 Amending Income Tax Law and Some Laws and Decrees Published in the Official Gazette dated 09 November 2022 and numbered 32008, “Taxation in capital reduction

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2022/11

11 October 2022

Announcement Date 25.10.2022 Announcement No 2022/10 Communiqué Amending the Value Added Tax General Implementation Communiqué (Serial No: 43) Published in the Official Gazette dated 25 October 2002 and numbered 31994, the following changes/additions with the relevant Communiqué

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Circular 2022/10

11 October 2022

Sales of Immovable for the Purpose of Citizenship VAT Exemption and Citizenship Application Procedures Within the scope of Article 13/i of the Value Added Tax Law No. 3065, the conditions under which the deliveries of residences, workplaces, etc. will be carried out, are subject to other regulatory procedures.

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