With the amendment made to Article 140 of the Tax Procedure Law under Law No. 7338, a tax audit will no longer commence with a minutes record but with a letter issued by the tax inspector.
An obligation to notify the Revenue Administration (GİB) regarding advertisements placed through e-commerce intermediary service providers, social networking sites and hosting service providers has been introduced.
General Communiqué (Serial No. 9) on the Law on Supporting Research, Development and Design Activities No. 5746, published in the Official Gazette No. 31848 dated 27 May 2022.