December 2025

The circular regulates the procedures and principles regarding the status of foreign trade capital companies in order to support companies in entering foreign markets and strengthening exports.

The circular regulates the procedures and principles regarding the status of sectoral foreign trade companies, with the aim of enabling companies to come together and specialize in foreign trade with an export focus.

The procedures and principles for the financial statements and adjustment processes related to inflation adjustment to be applied as of the end of the 2023 accounting period are determined by the General Communiqué on Tax Procedure Law (Serial No: 555).

The phrase "affiliated and related institutions" in the first paragraph of Article 1 of the Regulation on Personal Health Data, published in the Official Gazette dated 21/6/2019 and numbered 30808, has been changed to "affiliated and related institutions of the Ministry of Health".

For disputes with a value below 186,000 (one hundred eighty-six thousand) Turkish Liras in applications to be made for the year 2026, the Provincial or District Consumer Arbitration Boards will be responsible.