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Member Articles


New Tax Amnesty in Turkey

A draft of the detailed new amnesty law entitled "The Draft Law on Restructuring of Certain Receivables and Amendments to Certain Laws" ("Draft Law") which offers taxpayers a broad amnesty for most types of unpaid taxes ...

Extension of VAT Exemption of Goods Needed for the Pandemic

Law No. 33/2021 of 28 May, extends until 31 December 2021 the value added tax (VAT) exemption for intra-community transfers and acquisitions of goods needed to combat the effects of the pandemic disease COVID-19. This l ...

IRC - Taxes of Municipal Surtax Applicable on the Taxable Income of 2020

Order no. 20233 of 07 May 2021 republishes the table of taxes and exemptions of municipal surtax applicable on the taxable income of IRC for the period 2020 with the amendments/corrections requested by the municipalities ...

Appointment of the Fiscal Representative

Order no. 90033 of 13 May 2021 establishes that taxpayers with an address in the United Kingdom registered in the AT (tax authority) database until 2020.12.31 may appoint a tax representative till 30 June 2022, without a ...

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