Executive & Administration
6
CommuniquéFinance & Taxation
Amendments to VAT General Implementation Communiqué
The amendment to the VAT General Implementation Communiqué expands the scope of VAT exemptions for properties owned by the Turkish Diyanet Foundation and mazbut foundations, clarifies the VAT status of foundation university hospitals, includes Darülaceze in donation exemptions, and introduces a VAT exemption for expropriation processes. Furthermore, it simplifies the VAT refund procedures for the export of goods imported against collateral.
Amended Legislation
Change:The Communiqué amends the VAT General Implementation Communiqué regarding VAT exemptions for property rentals by specific foundations (II/B-15.1.3.), the VAT status of hospitals operated by foundation universities (II/F-2.1.), donation exemptions for Darülaceze (II/F-2.5.), introduces a new VAT exemption for real estate expropriations (II/F-4.27.), and updates VAT refund procedures for exported goods (IV/A-3.1.1.).
VAT · Exemption · Foundation · Expropriation · Tax Refund
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CommuniquéFinance & Taxation
2026 Tax Collection General Communiqué (Series: B No: 20) Regulation
Tax debts that matured by June 5, 2026, but remained unpaid can be restructured with a 29% installment interest rate, provided that an application is submitted by August 31, 2026. Flexible installment options of 36, 48, or 72 months are available based on the liquidity ratios of businesses, while VAT and Banking and Insurance Transaction Tax debts are limited to 12 months. Certain receivables, such as special consumption tax, are excluded from this arrangement. Timely payment of installments allows for the lifting of liens and the issuance of 'no tax debt' certificates.
tax debt · restructuring · installment · ministry of treasury and finance · law no 6183
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CommuniquéCulture, Tourism & Sports
Regulation on Music Licenses and Certification for Tourism Facilities
New regulations regarding music license requirements for tourism facilities have been introduced. Facilities using music in public areas are required to submit a music license certificate from relevant federations during their application. A transition period until December 31, 2026, has been granted for existing businesses, excluding accommodation facilities, to comply with this submission requirement. Additionally, procedures regarding the classification of tourism-certified facilities by the Ministry have been updated.
Amended Legislation
Change:Paragraph 5 of Article 4 of the Communiqué No: 2019/1 has been amended to require the submission of a music license certificate. Paragraph 1 of Article 18 has been updated to specify that the facility's class is determined by the Ministry rather than being under the Ministry's supervision. A provisional article grants businesses until December 31, 2026, to comply.
tourism facilities · music license · business license · Ministry supervision
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CommuniquéForeign Trade & Customs
Anti-Dumping Investigation Initiated on Nylon and Polyester Tire Cord Fabrics
An anti-dumping investigation has been initiated regarding imports of nylon and polyester tire cord fabrics originating from China and Vietnam, following an application by Kordsa Teknik Tekstil A.Ş. The investigation, aimed at addressing allegations of unfair competition, requires interested parties to submit their comments and questionnaire responses to the Ministry of Trade within 37 days. The process involves evaluating the causal link between increased imports and the deterioration of the domestic industry's economic indicators.
anti-dumping investigation · tire cord fabric · Ministry of Trade · unfair competition · Kordsa
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CommuniquéForeign Trade & Customs
Anti-Dumping Measures on Flat Steel Imports from China and South Korea
The anti-dumping investigation concerning the imports of certain flat steel products originating from China and South Korea has been concluded. The investigation determined that the subject products were imported at dumped prices, causing injury to the domestic industry. Consequently, definitive anti-dumping duties have been imposed on the imports of these products into Turkey. Additionally, the imports of certain specific goods are conditioned upon the submission of documents such as the 'Producer/Exporter Certificate' or the Industry Registry Certificate. The regulation enters into force on the date of its publication and will remain effective for five years.
Anti-dumping · Imports · Flat Steel · Ministry of Trade · Customs
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CommuniquéForeign Trade & Customs
Anti-Dumping Investigation Initiated for Passenger Car Tire Imports
The Ministry of Trade has initiated an anti-dumping investigation on passenger car tire imports originating from Czechia, South Korea, Serbia, and Slovakia, following an application by domestic producers Petlas Lastik Sanayi A.Ş. and Kocaeli Lastik Sanayi A.Ş. The investigation covers the period between January 1, 2023, and December 31, 2025, addressing concerns regarding adverse effects on the domestic industry and price suppression. Relevant parties are required to submit their responses to questionnaires within 37 days. The process may result in the imposition of provisional measures or retroactive definitive duties.
Anti-dumping · Investigation · Car Tires · Imports · Ministry of Trade
Read in the Official Gazette →Constitutional Court DecisionJustice & Law
Constitutional Court Ruling on Inflationary Loss in De Facto Expropriation Compensation
The applicant, Mustafa Bahadır Bağyapan, filed an individual application to the Constitutional Court alleging a violation of his property rights due to inadequate compensation and inflationary loss regarding a property subject to de facto expropriation by the municipality. The Court dismissed the claim regarding the inadequacy of the compensation amount as unfounded but ruled that the loss of value due to inflation constituted a violation of property rights. Consequently, the Court ordered a retrial to remedy the violation and mandated the payment of litigation costs to the applicant.
Amended Legislation
Resultother
Decision typeindividual application
Rights categoryRight to property
Constitutional Court · de facto expropriation · property right · compensation · inflation
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Constitutional Court DecisionJustice & Law
Constitutional Court Ruling on Recourse Procedures in State Universities
The Constitutional Court of Türkiye evaluated the constitutionality of the provision requiring the decision of the Professional Liability Board for the recourse of compensation paid by state universities due to medical malpractice of their staff. The Court ruled that the regulation does not violate the constitutional principle of administrative and financial autonomy of universities. It concluded that seeking and considering the Board's opinion before the university initiates recourse proceedings remains within the scope of constitutional administrative supervision and did not find the provision unconstitutional, thereby dismissing the application for annulment.
Amended Legislation
Affected legislation: 3359 sayılı Sağlık Hizmetleri Temel Kanunu ek m.18
Resultrejected
Decision typejudicial review
Constitutional Court · State University · Recourse · Professional Liability Board · Administrative Autonomy
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Constitutional Court DecisionIndustry, Trade & Competition
Constitutional Court Annuls Provisions of Industrial Zones Law
The Constitutional Court of Turkey has annulled certain provisions of the Law on Industrial Zones (Law No. 4737), as amended by Law No. 7419. The Court ruled that the provision granting the President broad authority to determine additional investment incentives violates the principle of legal certainty. Furthermore, the mandate requiring management companies to provide 'any kind of document and information' to the Ministry was annulled on the grounds that it lacks sufficient safeguards for property rights and data protection, failing to define the scope of the authority granted.
Amended Legislation
Affected legislation: 4737 sayılı Endüstri Bölgeleri Kanunu m.4 ve m.4/D
Resultannulled
Decision typejudicial review
Constitutional Court · Industrial Zones · Investment Incentives · Property Rights · Data Protection
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Constitutional Court DecisionJustice & Law
Constitutional Court Ruling on Legality of Administrative Fines for Data Privacy
Viennalife Emeklilik ve Hayat A.Ş. filed an individual application to the Constitutional Court, claiming that the administrative fine imposed under the Personal Data Protection Law violated the principle of legality of crimes and punishments. The Court concluded that the legislation lacks clear and predictable regulations regarding the permitted scope of use for publicly available personal data. Consequently, the Court ruled that the administrative fine based on the aforementioned law constitutes a violation of the principle of legality and ordered a retrial at the relevant court.
Amended Legislation
Resultviolation found
Decision typeindividual application
Rights categoryRight to a fair trial
Personal Data · Administrative Fine · Principle of Legality · Constitutional Court · Individual Application
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