image
periodical books

periodical books

Click on the link to view or download



Circular No. 5 of 2024 regarding the tax treatment of cash and in-kind donations in light of current legislation

https://drive.google.com/file/d/1Rx6OLbzZ1QfWQCq9_GoTe8KPx5c1ZrTU/view?usp=drive_link



Circular No. 1 of 2024 regarding the credit and discount rates announced by the Central Bank

https://drive.google.com/file/d/1ZifMnpewbjJJ6oF8hJc9wGPnFbF830Eu/view?usp=drive_link


Circular No. 6 of 2024 regarding compliance authorities applying the deduction system under the tax account on state entities that engage in economic or investment activities

https://drive.google.com/file/d/1IMxbbFZLI9-fH1Uhm6_4qcjAsmNECF5c/view?usp=drive_link



No. 4 of 2023, adopting foreign currency management differences when determining the income tax base

https://drive.google.com/file/d/19zxbp0Chs0r7SJcSwdX5RIqa3y9x0s9u/view?usp=drive_link



Circular No. 3 of 2023 - Costs must be deducted according to the provisions of the Income Tax Law

https://drive.google.com/file/d/1VfQ9fkfDFNfJ-UOe6KY3loXF5asY4DRX/view?usp=drive_link


Circular No. 6 of 2023 - Tax treatment in the event of multiple heir transactions in real estate

https://drive.google.com/file/d/12mWedBN7Kn62og7xRaWOubxjWAR8WrCG/view?usp=drive_link


Circular No. 7 of 2023 regarding the extent to which the registration number is retained in the event of a change in the legal entity

https://drive.google.com/file/d/15Q-2ygKcVKhT_ta035JaCPC6fJnSbsX5/view?usp=drive_link


Circular No. 10 of 2023 regarding the application of Articles 8 and 13 of the Income Tax Law No. 91 of 2005

https://drive.google.com/file/d/1D29mivfr0WUhVXxVTeVKdVQo0EQqVTXC/view?usp=drive_link


Circular Book No. 1 of 2023, credit and discount rates from January 2018 until January 2023

https://drive.google.com/file/d/1F_Y_AEMQCZA__wd785-VP2YiMYKPa8zi/view?usp=drive_link


Circular No. 3 of 2022, linking decisions of appeal committees and internal committees

https://drive.google.com/file/d/1RA8xGrLA6qiQJY_NuBy__v5ucLyE2SXh/view?usp=drive_link


Circular No. 5 of 2022, registering real estate wealth activities

https://drive.google.com/file/d/1YuoAjMID4DI0pZBG-1hFyLLOj7BIeoOD/view?usp=drive_link


Circular No. 11 of 2022, settling tax payments on the independent pool

https://drive.google.com/file/d/1NQeszNEBWDhApG8iub45Ys_hjFmcEhL3/view?usp=drive_link


Circular No. 8 of 2022, unifying tax concepts and their practical application within the authority

https://drive.google.com/file/d/1_h7dIYzwVzHkXMj5DypDE7eCF24eQIk1/view?usp=drive_link


Circular No. 1 of 2022, credit and discount rates announced by the Central Bank

https://drive.google.com/file/d/1NQeszNEBWDhApG8iub45Ys_hjFmcEhL3/view?usp=drive_link


Circular No. 5 of 2021, regarding the tax obligations imposed on associations and civil society institutions

https://drive.google.com/file/d/1UoKaz893iqpu-TQHUGvjYrJRgcQYKTs4/view?usp=drive_link


Circular No. 6 of 2021, compliance of agricultural crop export companies with the electronic invoice

https://drive.google.com/file/d/1S8hqVo2WpXE4jO_Dow09nmCX_Qu97Az_/view?usp=drive_link


Circular No. 1 of 2021, credit and discount rates announced by the Central Bank

https://drive.google.com/file/d/1_qrlidoTQs3zO8fy9o02MqgCeSH1jjRz/view?usp=drive_link


Circular No. 2 of 2021, controls and provisions for submitting salary tax returns

https://drive.google.com/file/d/1VgPGOzJS-vFKf-1AMHk57ROME8vF-qer/view?usp=drive_link