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If the deposit given in 2023 is returned in 2024, will it be non-tax-deductible expenses?

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If the deposit given in account 126, which is subject to inflation adjustment in 2023, is returned in 2024, is the inflation difference for 2023 written as an expense?

We consider that it will be taken into account as non-tax-deductible expenses in determining the tax base.


Source: Istanbul Chamber of Certified Public Accountants
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