Yes, a method change is possible. However, the new method applied in the 2024/2nd provisional tax period cannot be changed until the end of 2024. Another method can be selected in 2025.
The explanation on the subject in the VUK Communiqué No. 555 is as follows;
Taxpayers who are required to make inflation adjustments, whether or not they used consolidated methods when adjusting their balance sheets for the end of the 2023 accounting period, will be able to choose the consolidated methods they wish from the consolidated methods specified in the second paragraph if they want to adjust their stocks in their balance sheets to be prepared as of the end of the 2024 accounting period and the end of the accounting period according to the consolidated methods, but they will not be able to change from the method they have chosen until the end of the third accounting period (including this period) including the provisional tax periods following the provisional tax period in which they made this choice and the current accounting period.
Source: Communiqué No. 555 of the Tax Procedure Law
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