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Subject: The Law No. The Law No. Amendments to the tax legislation made through the Law No.

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The transferred amounts will not be subject to additional withholding tax according to Article 94 of the Income Tax Law. The amendment does not include a provision related to taxation because of revaluation of the assets. Accordingly, doubtful receivables receivables that have not been paid by the debtor despite protest or written request more than once not exceeding TL 3, can be set aside free of lawsuits or enforcement proceedings 6 Clarification Regarding the Start Date of 3 Year Waiting Period for Renewal Fund The renewal fund is used in cases where a fixed asset is sold to replace it with a new one. Pratik Bilgiler The taxes paid in this manner shall not be deductible from income and corporate tax and shall not be accepted recorded as an expense in determining the income and corporate tax base. Accordingly, doubtful receivables receivables that have not been paid by the debtor despite protest or written request more than once not exceeding TL 3, can be set aside free of lawsuits or enforcement proceedings 6 Clarification Regarding the Start Date of 3 Year Waiting Period for Renewal Fund The renewal fund is used in cases where a fixed asset is sold to replace it with a new one. Thus it will be possible for taxpayers to submit correction returns with regret for the tax types other than the tax type which is subjected to inspection. The increases that will occur in the value of immovables and other depreciable economic assets as a result of the revaluation shall be recorded in a special account under the equity section of the balance sheet. Numara : The profit arising from the sale of the fixed asset is kept in an account under equity for a maximum of 3 years without being treated as income. Additionally, the opportunity to extend the depreciation periods is provided by considering longer useful lifespans. Tarih : Accroding to Article of Tax Procedures Code regret filing of tax returns was possible only if it was filed before a tax examination was initiated or before the incident was carried to valuation comission. This amendment clarifies the elements which are obligatory to be included in the cost value and which are non-obligatory. The application of mutual agreement procedure for prevention of double taxation treaties signed by Turkey has been explained with the Mutual Agreement Procedure Within the Scope of Prevention of Double Taxation Treaties Guide published on the website of the Income Administration Directorate.

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Without limiting the foregoing, Deloitte Turkey does not warrant that the materials or information contained therein will be error-free or will meet any particular criteria of performance or quality. Subject: The Law No. Purchase value is added to Article of Tax Procedures Code as a method of valuation. Provisional Article 32 provides the opportunity to bring the immovable properties recorded on the balance sheets of the companies and the economic assets subject to depreciation to their actual value by performing a revaluation Domestic-PPI value. Tax inspections are made in the workplace of the taxpayer being subjected to inspections. With this amendment, revenues generated from content production on social media and application development for mobile devices will be treated as exempted from Income Tax unless the revenues in concern exceed the amount stated in the 4th income tax bracket With this amendment, the "mutual agreement procedure" has been regulated in the Tax Procedure Code. Deloitte Turkey. Subject: The Law No. Please see www. This amendment clarifies the elements which are obligatory to be included in the cost value and which are non-obligatory. Deloitte Turkey will not be liable for any special, indirect, incidental, consequential, or punitive damages or any other damages whatsoever, whether in an action of contract, statue, tort including, without limitation, negligence , or otherwise, relating to the use of these materials or the information contained therein. Other expenses incurred due to acquisition of the asset is not included in the purchase value. Accordingly, doubtful receivables receivables that have not been paid by the debtor despite protest or written request more than once not exceeding TL 3, can be set aside free of lawsuits or enforcement proceedings 6 Clarification Regarding the Start Date of 3 Year Waiting Period for Renewal Fund The renewal fund is used in cases where a fixed asset is sold to replace it with a new one. These materials and the information contained herein are provided by Deloitte Turkey and are-intended to provide general information on a particular subject or subjects and are not on exhaustive treatment of such subject s.