The tax package has passed through the Grand National Assembly of Turkey.
The bill containing regulations related to tax and social security was approved in the General Assembly of the Turkish Grand National Assembly (TBMM).
The bill for the amendment of the Tax Laws and Certain Laws, which includes provisions to increase the minimum pension to 12,500 Turkish Lira, has been accepted by the TBMM General Assembly and has become law.
With the law, amendments are made to the Law on the Collection Procedure of Public Receivables in accordance with the Council of State's annulment decision. Accordingly, the Minister of Treasury and Finance is authorized to require a "no debt" certificate for payments to be made by public administrations subject to the Public Financial Management and Control Law and the revolving fund businesses affiliated with these administrations, based on court decisions and payment or enforcement orders of execution offices.
With the amendment to the Income Tax Law, the portion of shares given by employers who qualify as technogirişim companies, determined by the Ministry of Industry and Technology, to service staff free of charge or at a discounted rate and accepted as wages, which does not exceed the annual gross salary amount for that year, will be exempt from income tax at the fair market value on the date it is given.
If shares acquired in this way by service staff are disposed of within 3 full years from the acquisition date, the entire exempted tax will be collected from the employer with delay interest, if disposed of within 4 to 6 years, 75% of the exempted tax, and if disposed of within 7 to 12 years, 25% of the exempted tax, without imposing a tax evasion penalty. The statute of limitations for taxes not collected on time due to this exemption will start from the beginning of the calendar year following the date the shares were disposed of by the service staff. The Ministry of Treasury and Finance will be authorized to determine the procedures and principles regarding the implementation of this provision.
In cases where the difference identified exceeds 20%, taxpayers will be invited to explain themselves. The average daily revenue amounts determined as a result of checks conducted among taxpayers will be used to establish the monthly and annual revenue amounts of the taxpayers. The revenue amounts thus determined will be compared with the revenue amounts declared by the taxpayers for the relevant period, and if the resulting difference exceeds 20%, the taxpayers will be invited to explain themselves under the "invitation to explanation" provision in the Tax Procedure Law. This provision will also apply to corporate tax taxpayers. The Ministry of Treasury and Finance will be authorized to determine the procedures and principles regarding the implementation of this article. The provision will come into force on January 1, 2025.
In electronic commerce marketplaces, intermediary service providers that enable contracts for the supply of goods or services by electronic commerce service providers, as well as electronic commerce intermediary service providers, will have the payments they make to service providers subject to the relevant provisions included in the tax withholding scope.
It is envisaged that tax withholding will be applied on payments made to real persons for the acquisition of goods and services, considering the sectors and activity topics determined by the President. Thus, it aims to ensure tax security and reduce informality. The President is granted the authority to determine the rates separately or collectively based on activity topics, payment types, sectors, business groups, and business types for payments subject to tax withholding. This provision will come into force on January 1, 2025.
With the law, an amendment is made to the Tax Procedure Law considering the justifications of the Constitutional Court's annulment decision. Accordingly, the upper limit of the guarantee to be requested from taxpayers covered by the guarantee application will be set as 10% of the total amount stated in fraudulent documents, not exceeding 10 million Turkish Lira.
While the deadline for providing the requested guarantee is extended from 30 days to 60 days, it is ensured that guarantees are returned to taxpayers who fulfill their obligations as required, and that identified individuals are not held responsible for all tax debts accrued by the date of the guarantee request.
Special procedural penalties are increased in the Tax Procedure Law regarding the obligation to document collections and payments.
The Ministry of Finance and Treasury aims to ensure tax security in cases where electronic commerce, including all forms of digital platforms, is used for economic and commercial purposes, including advertising, announcements, sales, and rentals. Accordingly, electronic commerce service providers, real and legal person intermediary service providers that facilitate the economic and commercial activities of others, as well as access, content, location, and social network providers, will be obligated to notify regarding their economic and commercial activities. The regulation requires that the information regarding the economic and commercial activities of others obtained by intermediary service providers, electronic commerce intermediary providers, access, location, or social network providers be obtained.
According to the law, the stock market price will be used as a valuation measure in the valuation of precious metals traded on the stock exchange.
Precious metals such as gold, silver, platinum, and palladium will be valued according to the stock market price. If there is no stock market price or if it is determined that the stock market price is formed fraudulently, the cost price will be taken as the basis instead of this price. This provision will also apply to receivables and payables that are secured or unsecured related to precious metals. Receivables and payables based on deposit or loan agreements involving precious metals will be considered along with the interest calculated until the valuation date. The provisions regarding the "foreign currencies," "receivables," and "payables" sections of the Law will continue to be valid for the valuation of receivables and payables arising from deposit accounts opened based on precious metals and loan accounts.
The tax evasion penalty will be increased by 50% if tax evasion is caused by engaging in unregistered activities without establishing tax liabilities without the knowledge of the tax office. The same increase provision will apply to future tax assessments related to the same type of tax and period.
According to the amendment to the "special irregularities and penalties" provision in the Tax Procedure Law, an increasing penalty application is introduced to enhance deterrence when multiple special irregularity penalties are imposed in a calendar year. Additionally, a new table that includes penalties for taxpayer groups and related irregularities is added to the provision.
It is expected that some of the penalties included in this scope will be increased annually by the re-evaluation rate, and their amounts will be re-determined to increase deterrence. An increasing penalty application is introduced to enhance deterrence when multiple special irregularity penalties are imposed in a calendar year.
A double special irregularity penalty will be imposed on those who issue documents outside the scope of the law, while those required to notify the administration or the parties to the transaction within 5 business days will face a sixfold special irregularity penalty.
No penalty will be imposed on those required to issue the documents if they notify the administration within 5 business days of their failure to fulfill their obligations; however, those who do not issue, issue incomplete, or misleading documents will face three times the special irregularity penalty.
The penalty table for the proposed increasing penalty application is added to the law.
Penalties are being re-determined. With the regulation, the lower limit of the special irregularity penalty imposed on notaries for stamping unpaid papers is set at 40 Turkish Lira for each paper.
While penalties for those who do not comply with the relevant provisions of the Tax Procedure Law are increased annually by the re-evaluation rate, the regulation aims to re-determine these penalties to enhance deterrence.
Special irregularity penalties will be imposed on those who do not comply with the requirements for the collection of information under international agreements to which Turkey is a party.
In cases where electronic commerce, including all forms of digital platforms, is used for economic and commercial purposes such as advertising, announcements, sales, and rentals, those who are required to provide information will face special irregularity penalties for failing to notify or for making incomplete or misleading notifications, proportionate to their economic and commercial sizes.
The special irregularity penalty applied to those who do not comply with the obligation to document will also be increased. If those who make payments without complying with this obligation notify the administration within 5 business days without the situation entering the administration's knowledge, no penalty will be imposed.
In cases where collections related to the delivery of goods or services are made using the names or accounts of others through banks, financial institutions, payment organizations, or PTT, a separate special irregularity penalty will be imposed on those who deliver the goods or perform the services for each transaction, amounting to at least 10% of the amount subject to this provision. The total special irregularity penalty to be imposed in a calendar year under this provision will not exceed 20 million Turkish Lira.
Except in cases permitted under the Banking Cards and Credit Cards Law, if collections are made through payment instruments such as credit cards, debit cards, prepaid cards, QR codes, electronic wallets, and similar payment tools using systems or devices not registered in the tax office's name, a separate special irregularity penalty will be imposed on those who collect payments and those who allow the use of these systems or devices for each transaction, three times the penalty determined by this provision. The total special irregularity penalty imposed in a calendar year within this scope shall not exceed 20 million Turkish Lira.
If the requested guarantee is not provided or completed within the specified time, a special irregularity penalty will be imposed for the amount of the guarantee that should have been provided.
To ensure tax security, penalties will be imposed on those who do not comply with the requirements of devices and systems determined or approved for use.
Those who deviate from the necessary actions that must be taken, performed, or fulfilled by those producing, importing, and providing various services related to the devices and systems will be subject to a special irregularity penalty equal to ten times the penalty specified in the provision for each detection. The total special irregularity penalty imposed in a calendar year under this provision will not exceed 20 million Turkish Lira.
If a single act within this scope requires multiple penalties specified in the relevant provision of the law, the most severe penalty will be imposed.
With the law, voluntary compliance with tax is increased by removing the tax principal from the scope of reconciliation. The provisions regarding this scope in the Tax Procedure Law are repealed.
Personnel of the Revenue Administration who work outside normal working hours and outside the office will be paid overtime for each hour worked, calculated by multiplying the coefficient of the civil servant monthly salary by 160 indicator numbers. This payment will not be subject to any tax or deduction, except for stamp duty. The maximum amount of overtime that can be paid to each staff member is 50 hours per month, and the number of personnel eligible for overtime payment cannot exceed 20% of the total number of civil servants and contracted personnel in the provincial organization of the Presidency.
The minimum monthly payment amount of 10,000 Turkish Lira for those receiving old age, disability, and death pensions, and their rights holders will be increased to 12,500 Turkish Lira.
According to the bill approved in the TBMM General Assembly, existing reconciliation applications will be concluded according to the provisions of the Tax Procedure Law before the amendments.
The VAT exemption and reduction for services provided in marinas for non-commercial activities such as trips, entertainment, and sports using marine transport vehicles will be removed.
In mergers, transfers, and divisions, the transfer of VAT and the right to refund will be allowed to the new company through tax inspection, regardless of the five-year criteria or the statute of limitations. If the deductible VAT amounts included in the taxpayers' VAT returns cannot be offset within five calendar years, it will be possible to recognize them as expenses in determining income or corporate tax at the end of this period by removing them from the records through tax inspection.
The essential procedure for VAT refunds will be defined as "tax inspection" to ensure that taxpayers' VAT refunds are made correctly and do not result in unjustified VAT refunds.
According to the provisions of the law, VAT arising from transactions that give rise to the right to refund will be fulfilled based on the result of the tax inspection report.
Non-deductible VAT will be removed from the account of VAT that is transferred to the next period and taken into a special account. The VAT transferred to the next period and taken into the special account will be considered as an expense in determining income or corporate tax for the year in which the inspection is completed, within a year upon application by the taxpayers, without being bound by the statute of limitations regulated in the Tax Procedure Law. VAT not requested in this way will not be considered as an expense. The Ministry of Treasury and Finance will be authorized to determine different procedures for the implementation of the relevant article, besides tax inspection, and to set the procedures and principles regarding the implementation of the article. This provision will come into force on January 1, 2030.
VAT exemption will be provided for aid made by foreign state institutions and organizations due to the earthquake.
In places recognized as disaster areas affecting the general public due to the earthquakes on February 6, 2023, it will be exempt from VAT for the construction of real estate, such as houses, workplaces, schools, student dormitories, hospitals, places of worship, cultural and art centers, and libraries, donated to public administrations with a general budget under the protocol signed between general budget public administrations and foreign state institutions and organizations starting from January 1, 2024, as well as for the delivery of houses to be donated to general budget public administrations under the protocol signed between general budget public administrations and foreign state institutions and organizations until December 31, 2025.
The taxes incurred due to deliveries and services made in this scope will be deducted from the tax calculated on taxable transactions. Taxes that cannot be compensated through deduction will be refunded upon the request of the taxpayer who operates under exemption according to the provisions of the law.
The income and corporate tax exemption granted to institutions operating in free zones for profits obtained from sales made to the domestic market will be removed. The profits obtained from the sales of products manufactured exclusively in these zones will be exempt from income or corporate tax. This regulation will apply to profits obtained from January 1, 2025.
The short-term insurance premium rate will be set at 2.25%.
With the law, discrepancies in the special consumption tax (SCT) application for certain goods imported by national security institutions will be resolved.
The limitation on the minimum fixed tax amount taken from certain tobacco products, which is "up to 20%," will be removed, allowing a minimum fixed tax amount to be collected for each unit package of the product.
The pensions of employees of the Turkish Red Crescent or its affiliated businesses will not be cut even if they receive retirement or old-age pensions from any social security institution.
The short-term insurance premium rate will be set at 2.25%, and the President will be authorized to reduce this rate to a minimum of 1.5% or increase it to a maximum of 2.5%.
The minimum monthly payment amount of 10,000 Turkish Lira for those receiving old age, disability, and death pensions, and their rights holders will be increased to 12,500 Turkish Lira. This provision will be effective from the July payment period.
With the law, the application regarding the payment of 5 percentage points of social security support premiums for those who were insured before September 8, 1999, and who continue to work subject to social security support premiums in the same workplace after they first receive old-age or retirement pensions will be terminated.
The profits of multinational business groups whose consolidated annual revenue in the consolidated financial statements of the ultimate parent company exceeds the limit of 750 million euros in at least 2 of the previous 4 accounting periods will be subject to "local and global minimum complementary corporate tax."
An amendment will be made to the Social Security and General Health Insurance Law with the law approved in the TBMM General Assembly.
Accordingly, the Ministry of Treasury and Finance will be authorized to add budget appropriations to the relevant item of its budget in 2024 to meet the funding needs arising from monthly payments made for disability and old-age pensions and the payments to be made each month.
According to the amendment to the Corporate Tax Law, funds and partnerships that invest in real estate will be required to distribute 50% of the profits obtained from the real estate they own, including those that are commercial goods, as dividends by the end of the second month following the month in which the corporate tax return for the relevant accounting period is due, provided they are exempt from corporate tax on the condition that they are established in Turkey.
If the profits are not distributed to the shareholders within the specified period, the taxes that are not accrued on time due to benefiting from the exemption will be considered to have been lost. This provision will apply to profits obtained from January 1, 2025.
In electronic commerce marketplaces, payments made by intermediary service providers that facilitate contracts for the supply of goods or services by electronic commerce service providers will be included in the tax withholding scope.
Tax withholding will be applied on payments made to fully taxable institutions for the acquisition of goods and services, taking into account the sectors and activities determined by the President.
The President will be authorized to reduce the payments subject to tax withholding to zero or increase them to the corporate tax rate, separately based on the topics of activity and payment types, and separately or jointly based on the goods and services subject to tax withholding, by determining the rates.
Domestic Minimum Corporate Tax According to the law on the implementation of various investments and services under the Build-Operate-Transfer model and the law regarding the construction, renovation, and procurement of services within the scope of the Public-Private Partnership Model by the Ministry of Health, a corporate tax of 30% will be calculated on the profits of institutions operating under projects conducted within the scope of public-private partnerships.
With this regulation, this rate will apply to all operating profits of these institutions, not just the profits obtained from these activities. The provision will be applicable to institutions that are directly parties to contracts organized under these laws, while the general provisions regarding the corporate tax rate will apply to the profits obtained by subcontractors from their activities conducted in this context.
According to the provision titled "Domestic Minimum Corporate Tax" added to the Corporate Tax Law, the calculated corporate tax cannot be less than 10% of the corporate profit before deductions and exemptions. In this calculation, the exceptions for participatory income from fully taxable institutions, emission premium income exemption, income obtained from owned real estate, as well as the exemption for investment funds and partnerships, return exemptions, and exemptions applied to income generated from "sell and lease back" transactions with financial leasing companies and asset leasing companies, the exemptions applied to profits obtained from the operation and transfer of vessels registered in the Turkish International Ship Registry, and the venture capital fund discount and protected workplace discount will not be taken into account. The technology development zone profit exemption and the R&D and design discounts of corporate tax taxpayers that fall under the definition of micro and small enterprises will also be deducted from the profit in this calculation.
Companies whose shares are publicly offered on Borsa Istanbul for the first time at a rate of at least 20%, exporting companies, and companies that have an industrial registry certificate and are actually engaged in production activities will have their unpaid taxes due to the exemption applied to the profits obtained exclusively from production activities, as well as the investment contribution amounts obtained from the Ministry of Industry and Technology before the regulation's effective date, deducted from the corporate tax that must be paid due to the minimum tax calculation.
For companies that commence operations for the first time, these provisions will not apply for a period of 3 accounting periods from the accounting period in which operations begin. The reference to corporate profit before deductions and exemptions in this regulation will express the amount found by adding non-allowable expenses to the commercial balance profit at the end of the accounting period.
The President will have the authority to reduce this rate to zero or increase it up to twice based on sectors, activity topics, business lines, or production areas, and the Ministry of Treasury and Finance will be authorized to determine the procedures and principles regarding the implementation of this provision.
These provisions will come into force on the publication date for profits obtained in the 2025 fiscal year and subsequent taxation periods, and for those subject to special accounting periods, for profits obtained in the special accounting period starting in the 2025 calendar year and subsequent taxation periods.
Local and Global Minimum Complementary Corporate Tax According to the amendment to the Corporate Tax Law, the profits of affiliated enterprises of multinational business groups, whose consolidated annual revenue in the consolidated financial statements of the ultimate parent company exceeds the limit of 750 million euros in at least 2 of the previous 4 accounting periods, will be subject to "local and global minimum complementary corporate tax." If the accounting period is different from 12 months, the amount determined upon completion of the consolidated revenue over one year will be considered in determining the revenue threshold.
This provision will come into force on the publication date for profits obtained in the year 2024 and subsequent taxation periods, and for those subject to special accounting periods, for profits obtained in the special accounting period starting in the 2024 calendar year and subsequent taxation periods.
With respect to local and global minimum complementary corporate tax, definitions will be added to the law, and those exempt from this tax and the profits exempted from this tax will be specified.
Profits obtained from international maritime transport activities and some activities carried out in connection with this activity will be exempt from local and global minimum complementary corporate tax.
Expenses related to profits exempt from local and global minimum complementary corporate tax or losses arising from activities within the exemption scope cannot be deducted from non-exempt profits.
The calculation of adjusted taxes taken into account in determining the tax burden will be regulated. In the calculation of the national tax burden of a multinational business group, the calculated adjusted taxes of the affiliates located in that country will be considered.
If the corporate tax rate in the relevant country's legislation is lower than the minimum corporate tax rate of 15%, the amounts recorded as deferred tax assets according to Acceptable Financial Accounting Standards will be recalculated by applying the minimum corporate tax rate.
Businesses in countries where corporate tax is not applied will be given the opportunity to consider the amounts determined by multiplying the losses by the minimum corporate tax rate in subsequent accounting periods.
Other Provisions The law will also regulate business groups for which the tax burden will be calculated separately, situations where additional current period minimum complementary corporate tax will be calculated, and the allocation of covered taxes among affiliated enterprises.
Business-based profits or losses will be determined by applying the specified corrections to the financial accounting net profits or losses of the businesses.
A tax security institution will be established regarding local and global minimum complementary corporate tax. In this context, in financing operations among affiliated enterprises within the same group, if the tax burden of the borrowing affiliated enterprise located in the country is below the minimum corporate tax rate, while the tax burden of the lending affiliated enterprise in its country is above the minimum corporate tax rate, or if the tax burden calculated without considering interest income and expenses arising from intra-group financing is above the minimum corporate tax rate, the interest expenses that will be considered as deductible by the borrowing affiliated enterprise in determining the business-based profit will be limited to the amount that the lending affiliated enterprise recognizes as income.
The circumstances under which amounts recognized as income in the records of affiliated enterprises due to waiver of receivables will not be considered in determining business-based profits or losses; how qualified and non-qualified tax credits will be taken into account in determining the tax burden will be determined.
The law will regulate how transactions that are not at arm's length between affiliated enterprises will be corrected, as well as the allocation of profits or losses between the main center and its affiliated workplace or the profits or losses of a tax-transparent enterprise.
Regulations will be made regarding the calculation of the tax burden that is significant in determining the local and global minimum complementary corporate tax rate. Taxpayers implementing these provisions will be enabled to determine the local and global minimum complementary corporate tax rate.
Exit Tax Raised to 500 TL With the law containing regulations on tax and social security, the exit fee to be charged from citizens leaving the country will be raised to 500 Turkish Lira.
According to the law amended in the TBMM General Assembly, regulations will be made in the Corporate Tax Law.
The rate of global minimum complementary corporate tax will be 15%.
The difference between the minimum corporate tax rate and the rate determined under this law will be the global minimum complementary corporate tax rate. If the national tax burden exceeds the minimum corporate tax rate, the global minimum complementary corporate tax will not be calculated.
The determination of the global minimum complementary corporate taxpayers, taxation period, declaration, assessment, payment, and the issues related to the calculation of the tax base will be regulated.
"Local minimum complementary corporate tax" will also be defined for affiliated enterprises of multinational business groups and partnerships located in Turkey, along with the provisions related to the taxation period, declaration, assessment, and payment.
The tax deferral institution will be applied in the transfers carried out within the framework of the restructuring of enterprises. In this context, gains or losses arising from the transfer of assets and liabilities will not be considered in determining the business-based profit or loss of the transferring affiliated enterprise.
The law includes procedures to be applied in mergers, divisions, and share transfers.
Special Taxation Cases With the law, special taxation cases will also be included in the Public Procurement Law. Accordingly, the business-based profits of the transparent enterprise, which is the ultimate parent of a multinational business group, will be reduced by the amount corresponding to its ownership share under specified conditions.
The conditions for the application of the deductible profit distribution in taxation and the business-based profit in cases where this system is applied will be determined.
In cases where taxation based on profit distribution is applied, the calculation of adjusted taxes and the rules that affiliated enterprises using this method should follow will be specified. The calculation method for investment enterprises will also be regulated.
The Ministry of Treasury and Finance will be authorized to determine the procedures and principles regarding these regulations.
The provisions regarding local and global minimum complementary corporate tax will apply to profits obtained in the year 2024 and subsequent taxation periods, and for those subject to special accounting periods, to profits obtained in the special accounting period starting in the year 2024 and subsequent taxation periods.
Transition Provisions With the amendment to the Corporate Tax Law, transition provisions related to the rules of taxation regarding the application of local and global minimum complementary corporate tax will be regulated. Accordingly, the proportions of the net book values of tangible fixed assets that will be subject to deductions in the tax base of local and global minimum complementary corporate tax and the gross wages of employees of affiliated enterprises will be re-determined by year until the 2032 accounting period.
The global minimum complementary corporate tax return will be declared by the end of the 18th month following the closing month of the accounting period for the 2024 accounting period, and the tax will be paid by this date, and these rules will also apply to those who first fall under the scope of this tax in subsequent periods regarding declaration and payment.
Amounts recorded as deferred tax assets or liabilities in financial statements due to transactions before January 1, 2024, will be taken into account in the implementation of this regulation. Amounts arising from transactions which have been taken into account as deferred tax assets after November 30, 2021, and which have not been included in the calculation of national profit or loss will not be considered in determining the tax burden. Provisions regarding under-taxed payments will apply to profits obtained from January 1, 2025.
In countries where the corporate tax rate is applied at a minimum of 20%, the tax calculated under the principle of under-taxed payments will be considered zero for accounting periods starting before December 31, 2025 (including this date) and ending as of December 31, 2026. Multinational business groups that meet the specified conditions together can choose any of the implementations mentioned for the relevant country.
With the amendment to the Law on Exit Taxes and Various Laws, the exit fee charged to citizens leaving the country will be raised to 500 Turkish Lira.
Accordingly, the fee will be increased annually based on the re-evaluation rate determined according to the relevant provisions of the Tax Procedure Law for the previous year. The fractions up to 10 Turkish Lira in the calculated fee will not be taken into account. In exits made by January 10 of the year in which the calculated fee applies, no additional fee will be charged for fee payments made based on the valid amount at the end of the previous year. This provision will come into effect on the 10th day following the publication of the regulation.
8 New Articles Added Eight new articles were added to the law with the amendment of the ruling party's proposal, including some provisions of the 9th Judicial Package and laws aimed at protecting consumers.
Considering the justifications of the Constitutional Court's annulment decision, monthly additional compensation will be paid, calculated by multiplying the indicator numbers of 40,000 for the President of the Court of Cassation, the President of the Council of State, the Chief Public Prosecutor of the Court of Cassation, the Chief Public Prosecutor of the Council of State, the First Deputy Presidents of the Court of Cassation, the Deputy Presidents of the Council of State, the Deputy Chief Public Prosecutor of the Court of Cassation, the heads of the departments of the Court of Cassation and the Council of State, the members of the Court of Cassation and the Council of State, and the Undersecretary of the Ministry of Justice, 35,000 for first-class judges and prosecutors with a monthly payment ratio of 86, and 30,000 for other first-class judges and prosecutors, 26,000 for judges and prosecutors classified as first-class, and 22,500 for other judges and prosecutors. This regulation will be implemented as of August 15.
Only one of the additional payments made to judges and prosecutors working in the Constitutional Court and the allowances paid to those working in the Court of Disputes will be paid, and the one with the higher amount will be paid.
Considering the justifications of the Constitutional Court's annulment decision, amendments will be made to the Administrative Procedure Law. Accordingly, tax cases, full jurisdiction cases, and annulment cases against administrative acts not exceeding 31,000 Turkish Lira will be definitively decided by administrative and tax courts, and no appeal will be possible against these decisions.
With the amendment to the same law, tax cases, full jurisdiction cases, and administrative acts exceeding 920,000 Turkish Lira can be appealed. This regulation will also apply to decisions made by regional administrative courts until the date on which this article comes into effect. The appeal period for these decisions will be 30 days from the date this article comes into effect for those served before the effective date, and from the date of service for those served after the effective date.
Tax cases, full jurisdiction cases, and administrative acts that exceed 270,000 Turkish Lira but do not exceed 920,000 Turkish Lira, and cases retried upon a decision to revoke in judicial review, will be eligible for appeal. This regulation will apply to decisions made after the effective date of this article.
The monetary limits specified in the Administrative Procedure Law will be applied annually, increased according to the re-evaluation rate determined and announced for the previous year under the provisions of the repeated 298th article of the Tax Procedure Law, effective from the beginning of the calendar year. The portions not exceeding 1,000 Turkish Lira in these limits will not be taken into account.
In determining which cases require a hearing, the monetary limit in force on the date the case is filed will be the basis for determining which decisions can be appealed in judicial review or appeal. However, any increase in monetary limits after the date of the final decision will not be applied in cases reopened following a revocation decision by the regional administrative court or a decision by the Council of State. This regulation will apply to decisions made by regional administrative courts until the date this article goes into effect. The appeal period for these decisions will be 30 days from the effective date for those served before the effective date, and from the date of service for those served after the effective date.
Considering the annulment decision of the Constitutional Court regarding the establishment of the Turkish Energy, Nuclear and Mineral Research Institute (TENMAK), a regulation regarding the revenues of the institute has been made.
TENMAK's revenues will consist of Treasury grants from the general budget, income obtained from institutional activities, publishing revenues, revenues from movable or immovable assets belonging to the institute, revenues transferred from enterprises and companies, payments made to the institute for radioactive waste management, income from intellectual and industrial property rights, and all types of aid, donations, and legacies made to the institute.
The institute will be able to provide awards and scholarships, within upper limits determined by the President, without being subject to the limitations in other legislation, in order to ensure the training and development of human resources in relevant areas.
New areas of law will be added to the subjects of examination for judges and prosecutors' assistants. The number of candidates to be called for interviews will be reduced to half of the number of positions specified in the exam announcement.
In addition, a change has been made in one of the articles of the law under discussion, stating that public officials who are members of public service unions and whose monthly or salary deductions are made will receive a collective bargaining bonus each month in addition to their monthly salary or wages, in the amount determined by the collective agreement.