The Ministry of Treasury and Finance, using the authority granted by the Tax Procedure Law, has decided not to apply inflation adjustment in provisional tax periods in 2025.
The decision of the Ministry was included in the General Communiqué on Tax Procedure Law No. 582 published in the Official Gazette on 15 February 2025.
Accordingly;
- Corporate taxpayers and income taxpayers who keep books on the balance sheet basis will not make inflation adjustment (Tax Procedure Law Art. 298/A) in the provisional tax periods of 2025,
- Taxpayers within the scope of inflation adjustment will make inflation adjustment at the end of the year while preparing their income or corporate tax returns for 2025,
- Taxpayers will not add their balance sheets to their declarations in the provisional tax periods of 2025,
- In particular, taxpayers who are continuously engaged in the purchase, sale and production of processed gold, silver will continue to make inflation adjustments both in the provisional tax periods and in the annual income or corporate tax periods.
582 numbered General Communiqué on Tax Procedure Law can be accessed via the link below.
https://www.resmigazete.gov.tr/eskiler/2025/02/20250215-5.htm
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