Law No. 7316 on Amendment of the Law on Collection Procedures of Public Receivables and Other Certain Laws has been promulgated in the Official Gazette dated April 22, 2021 and numbered 31462.

As is known, the corporate income tax rate is 20% in Turkey. It had, however, been temporarily increased to 22% for the 2018, 2019, and 2020 tax years.

According to this Law, the corporate income tax rate will be applied at the rate of 25% for the 2021 tax year, and 23% for the 2022 tax year.

The corporate tax rate change has entered into force effective for the declarations which are to be submitted as from 1/7/2021 and it shall be applicable over the profits pertaining to the accounting periods starting from 1/1/2021.

Accordingly, the advance corporate tax rate for the first quarter of 2021 (i.e., The period including January-February-March), which must be declared and paid until 17/05/2021, will be applied at a rate of 20%, and for the following quarters, advance corporate tax rate will be applied at 25%.

Temporary tax period

Tax Rate to be applied

January 1 - March 31

20%

January 1 - June 30

25%

January 1 - September 30

25%

January 1 - December 31

25%

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Hakkımızda

 ö z d o ğ r u l a r, Adana da 18.08.1988 tarihinde kurularak, Mali Müşavirlik faaliyetine başlamıştır. 

Sektöründe en iyi olma duygusu ile personeline "Kalite" bilincini yerleştirmeyi, Kalite Yönetim Sistemini sürekli iyileştirmeyi, müşterilerine en iyi hizmeti sunmayı, amaç edinerek, 2003 Yılında, alanında Türkiye' de ilk olarak ISO 9001: 2000 Belgesi almıştır.

 

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