Legislation & Sectoral Analysis

New Income Record Subtypes Related to VAT Declaration No. 1 are effective from the tax period of March 2026; in the Income Add Function, the sales type of 'Other Transactions (VAT Declaration)' has been added with the income record subtypes: 507 - 'VAT Previously Subject to Discount for Lost Goods', 508 - 'VAT Charged Due to Alcoholic Beverages Used in Accommodation Enterprises', and 509 - 'VAT Subject to Discount Due to KKEG'.

The declaration period for the 'Annual Corporate Tax Return' for the corporate tax payers regarding the corporate earnings obtained in the 2025 taxation period has begun.

The corporate provisional tax return has been made available for use starting from the 2026/1 taxation period.

SGK: The due date for SGK premiums and other debts has been extended to 31.03.2026.

The General Communiqué No. 49 on Certified Public Accountants and Sworn-in Certified Public Accountants published on 30/12/2025 includes provisions for the certification of transactions related to exemptions, discounts, and applications stated in income and corporate tax declarations by sworn-in certified public accountants.

Article 1: Based on the authority stated in the additional Article 1 of the Tax Procedure Law No. 213 dated 4/1/1961, the determination of the authorized reconciliation commissions regarding tax loss, irregularity, and special irregularity penalties constitutes the purpose and scope of this Communiqué.

Decision No: 11107

In the announcement made by the Revenue Administration, it has been stated that there is no obligation to submit a certified report by CPA for the deduction of education and health expenses from the income tax base.

In 2025, those who earn wage income from a single employer and whose total wage income exceeds 4,300,000 TL are required to declare their wage income via an annual tax return.

It has been ensured that partner certified public accountants can be added as sub-users in the User Management area of the Digital Tax Office.

Our Presidency has initiated the 'e-Declaration' application within the scope of the 'Electronic Declaration Application' aimed at renewing the new, updated, and open-source software for the 'Value Added Tax Declarations (KDV1, KDV2, KDV2B, KDV4, KDV9015)' starting from 1/9/2025 for the August 2025 declaration period in the pilot provinces of Eskişehir and Kırıkkale, starting from 1/11/2025 for the October 2025 declaration period in the provinces of Konya and Muğla, and starting from the December 2025 declaration period in the provinces of Afyonkarahisar, Bursa, Kırıkkale, and Yalova for taxpayers subject to the specified tax types.