Friday, September 27, 2024
Official Gazette
Issue: 32675
NOTIFICATION
From the Ministry of Treasury and Finance (Revenue Administration):
NOTIFICATION ON AMENDMENTS TO THE GENERAL NOTIFICATION ON INCOME TAX (SERIES NO: 292) (SERIES NO: 327)
ARTICLE 1 – The following paragraph has been added to Article 2 of the General Notification on Income Tax (Series No: 292) published in the Official Gazette dated May 5, 2016, and numbered 29703.
“(2) With the amendment made by Article 11 of the Law on the Restructuring of Certain Receivables and Other Amendments to Certain Laws, numbered 7440, dated March 9, 2023, the exemption amount has been determined as the amount specified in the second tranche of the tariff stated in Article 103, applicable to gains obtained as of January 1, 2023.”
ARTICLE 2 – After the phrase “75,000 Turkish Liras” in the first paragraph of Article 5 of the same Notification, the phrase “(Applicable to gains obtained as of January 1, 2023, the amount specified in the second tranche of the tariff stated in Article 103)” has been added.
ARTICLE 3 – The second sentence of the sixth paragraph of Article 8 of the same Notification has been repealed.
ARTICLE 4 – This Notification shall enter into force on the date of its publication.
ARTICLE 5 – The provisions of this Notification shall be executed by the Minister of Treasury and Finance.
Source: Official Gazette
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