T.R.
MINISTRY OF TREASURY AND FINANCE
Revenue Administration
Corporate Tax Law Circular No. 5520 / 67
| Subject | Provisional Tax Periods Revaluation Rate |
|---|---|
| Date | 9/10/2024 |
| Number | KVK-67 / 2024-3 / Investment Deduction – 53 |
| Relevant Articles | Repeated Article 298 of the Tax Procedure Law, Article 32/A of the Corporate Tax Law, Provisional Article 69 of the Income Tax Law |
| Related Types of Income | Commercial Income, Agricultural Income |
In accordance with subsection (B) of repeated Article 298 of the Tax Procedure Law No. 213, the revaluation rate to be applied for the third provisional tax period of 2024 has been determined as 34.14% (thirty-four point fourteen percent).
Source: Revenue Administration
Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.
