Will the increased amount of the 180 Expenses for Future Months Account, which was subject to inflation adjustment in 2023, be taken into account as a deduction in determining the tax base in 20924?
Since there is no detailed explanation in the circular on this issue, we evaluate that the difference in 2023 should be treated as KKEG in determining the tax base in the period to which the expense will be recorded in 2024.
Source: Istanbul Chamber of Certified Public Accountants
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