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Official Gazette Summaries
Türkiye's Official Gazette, distilled into plain English daily

2026-06-03 Official Gazette Summary — Issue 33269

Today's Highlights
Finance & Taxation · Constitutional Court Decision

Constitutional Court Annuls 'Payment Condition' for Athlete Tax Credits

The Constitutional Court of Turkey ruled for the annulment of the phrase requiring that tax withholdings be paid to the tax office by the withholding agents, as a condition for athletes to offset such taxes against their annual income tax declarations under Article 72 of the Income Tax Law No. 193. The Court determined that conditioning the right to tax credit on the payment of taxes by third-party withholding agents violates the principle of proportionality and the right to property, as it imposes an excessive burden on athletes for actions beyond their control.

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Executive & Administration

2
RegulationOther

Amendments to Doğuş University Graduate Education Regulation

The regulation introduces amendments to Doğuş University's graduate education framework, specifically redefining the semester project process for non-thesis master's programs, clarifying credit requirements, and updating academic terminology. It also adjusts the criteria for taking undergraduate courses, revises the transition procedures to thesis-based programs, and streamlines administrative definitions.

Amended Legislation
Change:Article 4(o) has been amended. In Article 15(2), the term “6” in subsections (a/7) and (b/5) has been replaced with “2”, and subsection (b/3) has been repealed. Articles 35, 37(1), 38 (title), and 39(2) have been revised to update content and terminology.
Doğuş University · Graduate Education · Non-thesis Master's · Semester Project · Academic Regulation
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RegulationOther

Regulation on Sakarya University Africa Studies Research Center

The Africa Studies Application and Research Center has been established within Sakarya University. The regulation sets out the procedures and principles regarding the center's academic studies, interdisciplinary research, national and international collaborations, administrative structure, and operational framework. The center will engage in activities such as publishing, organizing scientific meetings, establishing a library, and developing projects.

Sakarya University · African studies · research center · regulation · academic research
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Judiciary

1
Constitutional Court DecisionFinance & Taxation

Constitutional Court Annuls 'Payment Condition' for Athlete Tax Credits

The Constitutional Court of Turkey ruled for the annulment of the phrase requiring that tax withholdings be paid to the tax office by the withholding agents, as a condition for athletes to offset such taxes against their annual income tax declarations under Article 72 of the Income Tax Law No. 193. The Court determined that conditioning the right to tax credit on the payment of taxes by third-party withholding agents violates the principle of proportionality and the right to property, as it imposes an excessive burden on athletes for actions beyond their control.

Amended Legislation
Affected legislation: 193 sayılı Gelir Vergisi Kanunu geçici m.72
Resultannulled
Decision typejudicial review
athlete taxation · income tax · tax withholding · property rights · constitutional review
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