Article 1- An additional clause has been added to the first paragraph of Article 41 of the Income Tax Law No. 193 dated 31/12/1960 as follows: "12. Expenses for advertisements and promotions related to all kinds of games of chance and betting."
Article 2- The phrase "institutions" in the first paragraph of the additional Article 7 of the Higher Education Law No. 2547 dated 4/11/1981 has been amended to include the phrase "(except for the exemption provision within the scope of subparagraph (b) of the first paragraph of Article 4 of the Corporate Tax Law No. 5520 dated 13/6/2006)".
Article 3- The phrase "such as organizations" in subparagraph (a) of the second paragraph of Article 17 of the Value Added Tax Law No. 3065 dated 25/10/1984 has been amended to include the phrase "(except for those operated by higher education institutions established by foundations granted tax exemption by the President)" and the following clause has been added after subparagraph (g) of the fourth paragraph: "g) The transfer of immovables subject to expropriation under the Expropriation Law No. 2942 dated 4/11/1983 by the State and public legal entities that carry out the expropriation."
Article 4- The phrase "abroad" in subparagraph (a) of the second paragraph of the temporary Article 3 of the Free Zones Law No. 3218 dated 6/6/1985 has been amended to read as "abroad, into the free zone, or to other free zones."
Article 5- An additional sentence has been added after the second sentence of the first paragraph of Article 49 of the Unemployment Insurance Law No. 4447 dated 25/8/1999 as follows: "The President is authorized to increase or decrease the State share by up to half."
Article 6- The following temporary article has been added to the Natural Gas Market Law No. 4646 dated 18/4/2001: "TEMPORARY ARTICLE 9- All kinds of taxes, funds, and shares that have not been paid to the collection offices affiliated with the Ministry of Trade as of the date this article comes into force, along with administrative fines and related late fees and interest debts of BOTAS, shall be offset against the receivables of BOTAS from the Treasury without being linked to the income and expenditure accounts of the central government budget, and shall be canceled by the Ministry of Trade. No additional receivables will be calculated for the debts subject to this offset after the publication date of this article. All kinds of taxes, funds, and shares that BOTAS is required to pay to the collection offices affiliated with the Ministry of Trade after the date this article comes into force shall be canceled monthly by the Ministry of Trade against the receivables of BOTAS from the Treasury that have been or will be formed until 31/12/2026, without being linked to the income and expenditure accounts of the central government budget, and no additional receivables will be calculated for the principal amounts of taxes to be canceled. The accounting records and documents of BOTAS will be used as the basis for calculating the assignment fee subject to the offset process to be carried out in accordance with the provisions of the second paragraph. If, after the termination of the assignment application, it is determined that the calculated assignment fee in accordance with the procedure specified in Article 35 of the Decree Law No. 233 is less than the amounts canceled by the Ministry of Trade, the obligations of BOTAS shall be fulfilled without interest, and the relevant amount shall be recorded as revenue in the general budget. The offset and cancellation transactions to be carried out under this article shall not prevent the payment of assignment fees remaining outside the amounts to be offset due to the cancellation decision; it shall not eliminate or restrict the administration's authority to make payments regarding these fees. The Minister of Treasury and Finance is authorized to determine the amount of BOTAS's receivables from the Treasury and to specify the cancellation transactions to be carried out by offsetting."
Article 7- The following paragraph has been added after the fourth paragraph of Article 2 of the Law on the Evaluation of Immovable Properties Owned by the Treasury and Amendment to the Value Added Tax Law No. 4706 dated 29/6/2001: "Public administrations and related and affiliated public institutions and organizations, as well as the unions, establishments, companies, and enterprises they establish, funds, revolving funds, and public economic enterprises that are subject to the Law No. 233 dated 8/6/1984 and not included in the scope and program of privatization, and any kind of organization, establishment, union, enterprise, and company that they own more than half of the capital directly or indirectly, may be privatized upon the request of the relevant administrations within the scope and program of privatization. The portion of the privatization revenue remaining after deducting expenses shall be transferred to the account of the relevant administration's accounting unit and recorded as income in its budget. The President is authorized to record appropriations in exchange for the revenues recorded in special budget administrations. Appropriations of an investment nature shall be linked to the annual investment program."
Article 8- The subparagraph (c) of the second paragraph of Article 7 of the Special Consumption Tax Law No. 4760 dated 6/6/2002, which was annulled by the Constitutional Court, has been restructured as follows: "c) Excluding those whose calculated special consumption tax and all other taxes exceed 2,873,900 TL, and those whose engine cylinder volume exceeds 2,800 cm³, and those listed under the G.T.İ.P. numbers 87.03, 87.04, and 87.11, by disabled individuals who have had special equipment installed suitable for their disability for personal use and by disabled individuals who cannot obtain a driver's license due to their orthopedic disability being 40% or more as stated in the health board report."
Article 9- The repealed Article 26 of the Law on Certain Regulations Related to the Revenue Administration Presidency No. 5345 dated 5/5/2005 has been reorganized as follows: "Duties and responsibilities of the Defterdar Article 26- The Defterdar is the highest official of the Ministry of Treasury and Finance in the province where he/she is located and has the title of head of the organization of the province and its affiliated districts, and is responsible for the execution of the transactions of the Ministry's provincial organization in accordance with the provisions of the legislation, the auditing of these transactions, answering questions asked from the center and the province, and taking action against those who are found to act contrary to the law."
Article 10- The subparagraph (b) of the first paragraph of Article 80 of the Social Insurance and General Health Insurance Law No. 5510 dated 31/5/2006 has been amended as follows: "b) The following shall not be subject to premium calculation; 1) In-kind aids, 2) Death, birth, marriage aids, 3) Duty travel allowances, 4) Mobile duty, severance, notice, and cash compensation, 5) Lump-sum payments that are severance pay or similar to severance pay, 6) Discovery fee, 7) Child and family allowances to be determined by the institution on an annual basis, 8) The amounts paid by employers for private health insurances and individual retirement systems for insured persons, which do not exceed 30% of the total monthly minimum wage, 9) In cases where meals are not provided at the workplace or its facilities, the portion of the daily meal allowance for the days worked, up to 300 Turkish liras, shall not be subject to premium calculation. The amount specified in subparagraph (9) shall be applied by increasing it according to the revaluation rate determined in accordance with the provisions of the repeated Article 298 of the Law No. 213 for the previous year. Fractions not exceeding 5% of the calculated amount shall not be taken into account."
Article 11- The following clause has been added to the first paragraph of Article 11 of the Corporate Tax Law No. 5520 dated 13/6/2006: "k) Expenses for advertisements and promotions related to all kinds of games of chance and betting."
Article 12- The phrase "240,000" in the first paragraph of Article 9 of the Military Recruitment Law No. 7179 dated 25/6/2019 has been amended to "300,000" and the third paragraph has been amended as follows, and the following sentence has been added to the seventh paragraph: "(3) The amounts collected within the scope of the first paragraph shall be deposited into the account of the central accounting unit of the Ministry. The portion of this amount found by multiplying the indicator figure of 240,000 by the civil servant salary coefficient shall be recorded as income in the general budget, and the remaining portion shall be transferred to the Defense Industry Support Fund." "Amounts collected as additional fees shall be recorded as income in the general budget."
Article 13- The following temporary article has been added to the Law on the Acceptance of the Presidential Decree Regarding Settlement and Construction Within the Scope of the State of Emergency No. 7452 dated 5/4/2023: "TEMPORARY ARTICLE 2- (1) In the areas accepted as disaster zones affecting general life due to the earthquakes that occurred on 6/2/2023, a discount of up to 74% for a maximum of one residence and up to 48% for a maximum of one workplace shall be applied to the debt amounts related to the houses and workplaces produced within the scope of national and international projects carried out until 31/12/2026, if paid in a lump sum. (2) The provision of the first paragraph shall also apply to the workplaces produced within the scope of the projects mentioned in the first paragraph. The debts for the houses and workplaces to be provided to those who are entitled under the Law No. 7269 shall be made in accordance with the relevant provisions of the Law No. 6306. (3) If the debt amounts related to the workplaces are paid in a lump sum within a maximum of 6 months from the delivery date by the applicants determined within the scope of the temporary Article 17 of the Organized Industrial Zones Law No. 4562 dated 12/4/2000, the discount rate determined for the workplaces in the first paragraph shall be applied. The 6-month period mentioned in the first sentence of this paragraph for the workplaces delivered before the effective date of this article shall start from the effective date of this article."
Article 14- The provisions of this Law; a) The amendment made in the second and third articles and the amendment in subparagraph (a) of the second paragraph of Article 17 of the Law No. 3065 shall enter into force on 1/1/2027, b) The provision added to the fourth paragraph of Article 17 of the Law No. 3065 with the third article shall enter into force at the beginning of the second month following its publication, c) The fourth article shall be applied to the earnings obtained as of 1/1/2026, d) Other articles shall enter into force on the date of publication.
Article 15- The President shall execute the provisions of this Law.
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