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Tax Law
Third Paragraph of Article 107/A of the Tax Procedure Law on Electronic Service Annulled
This briefing examines the Constitutional Court’s annulment judgment dated 15 January 2026, Case No. 2025/94, Decision No. 2026/11 (“Judgment”), concerning the annulment of the authority granted to the Ministry of Treasury and Finance (“Ministry”) to determine electronic service procedures under the Tax Procedure Law No.…
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Real Estate LawTax Law
Documentation Requirement Introduced for Receipts and Payments Relating to Commercial and Residential Rentals
The Income Tax General Communiqué (Serial No. 328) (“Communiqué No. 328”), published by the Revenue Administration of the Ministry of Treasury and Finance (“Revenue Administration”) in Official Gazette No. 32695 dated 17/10/2024, established procedures for documenting commercial and residential rental transactions and applying penalties for…
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