Recent Keynotes of January 2025

International Agreements

• The Resolution of the President dated 21.12.2024 and numbered 9272 on the Approval of the Annexed Letters dated 25/10/2024 and 12/11/2024 Exchanged between the Government of the Republic of Türkiye and the European Commission on the Amendment to the Financing Agreement for IPARD III Assistance for Agriculture and Rural Development 2021-2027 under the Instrument for Pre-Accession Assistance IPA III was published in the Official Gazette dated 22.12.2024 and numbered 32760.
• The Resolution of the President dated 21.12.2024 and numbered 9273 on the Approval of the Annexed Amendment Letter Signed between the Ministry of National Education of the Republic of Türkiye and the German Development Bank (KfW) Regarding the Separate Agreement on the Financing Agreement dated 19/3/2018 on the Clean Energy and Energy Efficiency Measures Project was published in the Official Gazette dated 22.12.2024 and numbered 32760.
• The Resolution of the President dated 27.12.2024 and numbered 9354 on the Ratification of the Military Framework Agreement between the Government of the Republic of Türkiye and the Government of the Republic of Uzbekistan was published in the Official Gazette dated 28.12.2024 and numbered 32766.
• The Resolution of the President dated 27.12.2024 and numbered 9355 on the Ratification of the Agreement on Cooperation in the Field of Defense Industry between the Government of the Republic of Türkiye and the Government of the Republic of Uzbekistan was published in the Official Gazette dated 28.12.2024 and numbered 32766. 
• The Resolution of the President dated 27.12.2024 and numbered 9356 on the Approval of the Notes dated 16 February 2024 and 18 March 2024 constituting Additional Protocols to the Hospital Operation and Transfer Protocol between the Government of the Republic of Türkiye and the Government of the Republic of Sudan was published in the Official Gazette dated 28.12.2024 and numbered 32766. 
• The Resolution of the President dated 16.01.2025 and numbered 9414 on the Approval of the Grant and Project Implementation Agreement and the Letter of Agreement Signed on 23 February 2024 between the Ministry of Industry and Technology of the Republic of Türkiye and the German Development Bank in relation to the Private Sector Strengthening II Project to Promote Social and Economic Cohesion in Türkiye was published in the Official Gazette dated 17.01.2025 and numbered 32785.
• The Resolution of the President dated 16.01.2025 and numbered 9430 on the Approval of the Cultural Cooperation Program between the Government of the Republic of Türkiye and the Government of Georgia for the Years 2024-2028 was published in the Official Gazette dated 17.01.2025 and numbered 32785.
• The Resolution of the President dated 16.01.2025 and numbered 9431 on the Ratification of the Agreement on Cooperation in the Field of Culture between the Government of the Republic of Türkiye and the Government of Turkmenistan was published in the Official Gazette dated 17.01.2025 and numbered 32785.
• The Resolution of the President dated 16.01.2025 and numbered 9432 on the Ratification of the Cultural Cooperation Agreement between the Government of the Republic of Türkiye and the Government of the Republic of Rwanda was published in the Official Gazette dated 17.01.2025 and numbered 32785.
• The Resolution of the President dated 16.01.2025 and numbered 9433 on the Ratification of the General Cooperation Agreement between the Government of the Republic of Türkiye and the Government of the Republic of Rwanda was published in the Official Gazette dated 17.01.2025 and numbered 32785. 

Resolutions of the President

• The Resolution of the President dated 12.12.2024 and numbered 9284 on amendment to the Decree Annexed to the Council of Ministers Decree dated 12/1/2009 and numbered 2009/14592 on the Withholding Rates in Article 94 of the Income Tax Law No. 193, the Decree Annexed to the Council of Ministers Decree dated 12/1/2009 and numbered 2009/14594 on the Tax Deduction Rates in Article 15 of the Corporate Tax Law No. 5520, and the Decree Annexed to the Council of Ministers Decree dated 12/1/2009 and numbered 2009/14593 on the Tax Deduction Rates in Article 30 of the same Law was published in the Official Gazette dated 22.12.2024 and numbered 32760. This Resolution enters into force on 01.01.2025. 
• The Resolution of the President dated 12.12.2024 and numbered 9286 on amendment to the Decree Annexed to the Council of Ministers Decree dated 12/1/2009 and numbered 2009/14592 on the Withholding Rates in Article 94 of the Income Tax Law No. 193, the Decree Annexed to the Council of Ministers Decree dated 12/1/2009 and numbered 2009/14594 on the Tax Deduction Rates in Article 15 of the Corporate Tax Law No. 5520, and the Decree Annexed to the Council of Ministers Decree dated 12/1/2009 and numbered 2009/14593 on the Tax Deduction Rates in Article 30 of the same Law entered into force through publication in the Official Gazette dated 22.12.2024 and numbered 32760. 
• The Resolution of the President dated 24.12.2024 and numbered 9307 on the Determination of the Effective Dates of Certain Agreements entered into force through publication in the Official Gazette dated 25.12.2024 and numbered 32763.
• The Resolution of the President dated 24.12.2024 and numbered 9308 on the Risks, Products and Regions to be Covered by the Agricultural Insurance Pool in 2025 and Premium Support Rates was published in the Official Gazette dated 25.12.2024 and numbered 32763. This Resolution enters into force on 01.01.2025. 
• The Resolution of the President dated 24.12.2024 on the Redetermination of the Minimum Lump Sum Tax Amounts Applied to Certain Goods in Schedule (A) of the List No. (III) Annexed to the Special Consumption Tax Law No. 4760, and the Special Consumption Tax Rate and Minimum Lump Sum Tax Amount Applied to Certain Goods in Schedule (B) of the Same List and numbered 9309 entered into force through publication in the Official Gazette dated 25.12.2024 and numbered 32763.
• The Resolution of the President dated 24.12.2024 and numbered 9310 on the Amendment to the Resolution on the Risks, Products and Regions to be Covered by the Agricultural Insurance Pool in 2024 and Premium Support Rates was published in the Official Gazette dated 25.12.2024 and numbered 32763. This Resolution enters into force on the date of its publication, effective as of 01.11.2024. 
• The Resolution of the President dated 26.12.2024 and numbered 9321 on the Determination of the Domestic Contribution Rate of the Vehicles Covered by the Exemption in Paragraph (2) of the First Clause of Article 7 of the Special Consumption Tax Law No. 4760 entered into force through publication in the Official Gazette dated 27.12.2024 and numbered 32765. 
• The Resolution of the President dated 30.12.2024 and numbered 9376 on the Turkish Customs Tariff Schedule Divided into Statistical Positions was published in the Official Gazette dated 30.12.2024 and numbered 32768 (bis).
• The Resolution of the President dated 30.12.2024 and numbered 9380 on the Redetermination of Special Consumption Tax Amounts for the Goods in the List No. (I) Annexed to the Special Consumption Tax Law No. 4760 entered into force through publication in the Official Gazette dated 31.12.2024 and numbered 32769. 
• The Resolution of the President dated 31.12.2024 and numbered 9391 on the Amendment to the Import Regime Decree was published in the Official Gazette dated 31.12.2024 and numbered 32769 (3rd bis). This Resolution enters into force on 01.01.2025.
• The Resolution of the President dated 31.12.2024 and numbered 9392 on the Amendment to the Decree on the Application of Additional Customs Duty on Imports was published in the Official Gazette dated 31.12.2024 and numbered 32769 (3rd bis). This Resolution enters into force on 01.01.2025.
• The Resolution of the President dated 31.12.2024 and numbered 9393 on the Implementation of Tariff Quotas on the Import of Certain Industrial Products was published in the Official Gazette dated 31.12.2024 and numbered 32769 (3rd bis). This Resolution enters into force on 01.01.2025.
• The Resolution of the President dated 31.12.2024 and numbered 9394 on the Implementation of Tariff Quotas on the Import of Certain Industrial Products was published in the Official Gazette dated 31.12.2024 and numbered 3276 (3rd bis). This Resolution enters into force on 01.01.2025.
• The Resolution of the President dated 10.01.2025 and numbered 9399 on the Amendment to the Principles on the Employment of Contracted Personnel entered into force through publication in the Official Gazette dated 11.01.2025 and numbered 32779.  
• The Resolution of the President dated 10.01.2025 and numbered 9400 on the Privatization Administration entered into force through publication in the Official Gazette dated 11.01.2025 and numbered 32779.
• The Resolution of the President dated 14.01.2025 and numbered 9407 on Coal Aid for Heating Purposes to Households in Need was published in the Official Gazette dated 15.01.2025 and numbered 32783. This Resolution enters into force on the date of its publication, effective as of 01.01.2025. 
• The Resolution of the President dated 14.01.2025 and numbered 9408 on the Privatization Administration entered into force through publication in the Official Gazette dated 15.01.2025 and numbered 32783. 
• The Resolution of the President dated 15.01.2025 and numbered 9409 on the Adoption and Implementation of the 2025 Investment Program entered into force through publication in the Official Gazette dated 15.01.2025 and numbered 32783 (bis).
• The Resolution of the President dated 16.01.2025 and numbered 9418 on the Amendment to the Decree of the Council of Ministers dated 28.01.2002 and numbered 2002/3654 on the Determination of the Persons to be Exempted from the Provision of the First Paragraph of Article 1 of Law No. 4736 dated 8/1/2002 was published in the Official Gazette dated 17.01.2025 and numbered 32785. This Resolution enters into force on the date of its publication, effective as of 01.01.2025. 

Legislation

• The Regulation on the Amendment to the Regulation on Principles and Rules to be Applied in Retail Trade entered into force through publication in the Official Gazette dated 21.12.2024 and numbered 32759. 
• The Regulation on the Amendment to the Electricity Market Measurement Systems Regulation entered into force through publication in the Official Gazette dated 21.12.2024 and numbered 32759. 
• Licensed Trustee Warehouses Regulation Fee Tariff was published in the Official Gazette dated 21.12.2024 and numbered 32759. This Tariff enters into force on 01.01.2025. 
• The Regulation on the Amendment to the Regulation on Qualifications of Tourism Facilities (Decision No: 9287) entered into force through publication in the Official Gazette dated 22.12.2024 and numbered 32760. 
• The Communiqué on the Amendment to the Communiqué on National Occupational Standards (No: 2024/33) entered into force through publication in the Official Gazette dated 22.12.2024 and numbered 32760. 
• The Communiqué (No: 2024/34) on the Amendment to the Communiqué on National Occupational Standards (Communiqué No: 2017/6) entered into force through publication in the Official Gazette dated 22.12.2024 and numbered 32760. 
• The Communiqué on Administrative Fines to be imposed pursuant to the Environmental Law No. 2872 (Serial No: 1) was published in the Official Gazette dated 24.12.2024 and numbered 32762. The provisions of this Communiqué enter into force on different dates. 
• The Communiqué on Determination of the Procedures and Principles Regarding the Implementation of the General Investment and Financing Program for the Year 2025 was published in the Official Gazette dated 24.12.2024 and numbered 32762. The provisions of this Communiqué enter into force on different dates.
• The Communiqué on Procedures and Principles for the Determination of the Placing on the Market of Ethyl Alcohol for Medical Use, Intended Use and Amount (No: 2024/26) entered into force through publication in the Official Gazette dated 24.12.2024 and numbered 32762. 
• The Communiqué on Administrative Fines to be Imposed in 2025 According to the Turkish Commercial Code No. 6102 was published in the Official Gazette dated 24.12.2024 and numbered 32762. This Communiqué enters into force on 01.01.2025.
• The Regulation on the Amendment to the Regulation on Measures to Prevent Laundering Proceeds of Crime and Financing of Terrorism (Decision No: 9305) was published in the Official Gazette dated 25.12.2024 and numbered 32763. The provisions of this Communiqué enter into force on different dates.
• The Regulation on the Amendment to the Regulation on Laundering Offense Investigation (Decision No: 9306) entered into force through publication in the Official Gazette dated 25.12.2024 and numbered 32763. 
• The Regulation on the Amendment to the Regulation on Procedures and Principles Regarding the Electronic Notification System of the Financial Crimes Investigation Board entered into force through publication in the Official Gazette dated 25.12.2024 and numbered 32763. 
• The Regulation on the Amendment to the Regulation on Program for Compliance with the Obligations Regarding the Prevention of Laundering Proceeds of Crime and Financing of Terrorism was published in the Official Gazette dated 25.12.2024 and numbered 32763. The provisions of this Regulation enter into force on different dates.
• The Regulation on the Amendment to the Regulation on Collection of Toll Fees and Administrative Fines for Vehicles with Foreign Plates on Toll Roads entered into force through publication in the Official Gazette dated 25.12.2024 and numbered 32763. 
• The 2025 Minimum Fee Tariff for Mediation was published in the Official Gazette dated 25.12.2024 and numbered 32763. This Tariff enters into force on 01.01.2025. 
• The 2025 Minimum Fee Tariff for Expert Witnesses was published in the Official Gazette dated 25.12.2024 and numbered 32763. This Tariff enters into force on 01.01.2025.
• The Sales Expenses Tariff was published in the Official Gazette dated 25.12.2024 and numbered 32763. This Tariff enters into force on 01.01.2025.
• The Communiqué (Serial No: 26) on the Amendment to the Financial Crimes Investigation Board General Communiqué (Serial No: 5) was published in the Official Gazette dated 25.12.2024 and numbered 32763. The provisions of this Communiqué enter into force on different dates. 
• The Communiqué (Serial No: 27) on the Amendment to the General Communiqué (Serial No: 19) of the Financial Crimes Investigation Board entered into force through publication in the Official Gazette dated 25.12.2024 and numbered 32763. 
• The Communiqué on the Amendment to the Communiqué on Procedures and Principles Regarding the Implementation of Article 376 of the Turkish Commercial Code No. 6102 entered into force through publication in the Official Gazette dated 25.12.2024 and numbered 32763.
• The Communiqué on Prevention of Unfair Competition in Imports (No: 2024/40) entered into force through publication in the Official Gazette dated 25.12.2024 and numbered 32763.
• The Communiqué on Prevention of Unfair Competition in Imports (No: 2024/41) entered into force through publication in the Official Gazette dated 25.12.2024 and numbered 32763.
• The Regulation on the Amendment to the Electronic Warehouse Receipt Regulation entered into force through publication in the Official Gazette dated 26.12.2024 and numbered 32764. 
• The Regulation on the Amendment to the Regulation on Trade of Motor Land Vehicles entered into force through publication in the Official Gazette dated 26.12.2024 and numbered 32764. 
• The Regulation on the Amendment to the Regulation on Tariff Implementation Principles in Compulsory Financial Liability Insurance for Motor Vehicles entered into force through publication in the Official Gazette dated 26.12.2024 and numbered 32764. 
• The Communiqué on Administrative Fines to be Imposed in 2025 Pursuant to Article 10 of the Energy Efficiency Law No. 5627 (Sequence No: 2025/1) was published in the Official Gazette dated 26.12.2024 and numbered 32764. This Communiqué enters into force on 01.01.2025. 
• The Communiqué on Administrative Fines to be Imposed in 2025 Pursuant to Article 18 of the Law No. 6585 on the Regulation of Retail Trade was published in the Official Gazette dated 26.12.2024 and numbered 32764. This Communiqué enters into force on 01.01.2025. 
• The Communiqué on the Amendment to the Communiqué on the Implementation of Surveillance in Imports (No: 2024/1) was published in the Official Gazette dated 26.12.2024 and numbered 32764. This Communiqué enters into force on the thirtieth day following the date of publication. 
• The Communiqué on Administrative Fines to be Imposed in 2025 Pursuant to Article 9 of the Natural Gas Market Law No. 4646 (Law on Amendment of the Electricity Market Law and Natural Gas Market) was published in the Official Gazette dated 26.12.2024 and numbered 32764. This Communiqué enters into force on 01.01.2025. 
• The Communiqué on Administrative Fines to be Imposed in 2025 Pursuant to Article 19 of the Petroleum Market Law No. 5015 was published in the Official Gazette dated 26.12.2024 and numbered 32764. This Communiqué enters into force on 01.01.2025. 
• The Communiqué on Administrative Fines to be Imposed in 2025 Pursuant to Article 16 of the Law No. 5307 on the Amendment of the Liquefied Petroleum Gases (LPG) Market Law and the Electricity Market Law was published in the Official Gazette dated 26.12.2024 and numbered 32764. This Communiqué enters into force on 01.01.2025. 
• The Communiqué on Administrative Fines to be Imposed in 2025 Pursuant to Article 16 of the Electricity Market Law No. 6446 was published in the Official Gazette dated 26.12.2024 and numbered 32764. This Communiqué enters into force on 01.01.2025. 
• The Communiqué on the Amendment to the Communiqué on Applications for Tenders entered into force through publication in the Official Gazette dated 26.12.2024 and numbered 32764. 
• The Communiqué on the Amendment to the Communiqué on Public Procurement entered into force through publication in the Official Gazette dated 26.12.2024 and numbered 32764. 
• 7537 Law Amending the Civil Servants Law and Certain Laws and Decree Laws was published in the Official Gazette dated 27.12.2024 and numbered 32765. The provisions of this Law enter into force on different dates. 
• The Regulation on the Amendment to the Regulation on Duties, Authorities, Responsibilities and Training of Occupational Safety Experts entered into force through publication in the Official Gazette dated 27.12.2024 and numbered 32765. 
• The Regulation on the Amendment to the Regulation on Determination of the Preferential Origin of Goods in Trade under the Türkiye - Malaysia Free Trade Agreement was published in the Official Gazette dated 27.12.2024 and numbered 32765. This Regulation enters into force on the date of publication, effective as of 31.10.2024.
• The Regulation on the Amendment to the Regulation on Financial Reporting of Insurance, Reinsurance and Pension Companies entered into force through publication in the Official Gazette dated 27.12.2024 and numbered 32765. 
• The Regulation on Administrative Fines to be imposed for Agreements, Concerted Practices and Decisions Limiting Competition and Abuse of Dominant Position entered into force through publication in the Official Gazette dated 27.12.2024 and numbered 32765.
• The Minimum Wage Determination Commission Decision was published in the Official Gazette dated 27.12.2024 and numbered 32765. This Decision enters into force on 01.01.2025. 
• The Communiqué on Administrative Fines to be Imposed in 2025 Pursuant to Article 12 of the Law No. 6563 on the Regulation of Electronic Commerce was published in the Official Gazette dated 27.12.2024 and numbered 32765. This Communiqué enters into force on 01.01.2025.
• The Communiqué on the Amendment to the Communiqué on Presentation of Financial Statements of Insurance, Reinsurance and Pension Companies was published in the Official Gazette dated 27.12.2024 and numbered 32765. The provisions of this Communiqué enter into force on different dates. 
• The Communiqué on the Amendment to the Communiqué on Insurance Uniform Chart of Accounts and Prospectus entered into force through publication in the Official Gazette dated 27.12.2024 and numbered 32765. 
• The Tariff and Instruction on the Amendment to the Tariff and Instruction on Compulsory Liability Insurance for Dangerous Goods was published in the Official Gazette dated 27.12.2024 and numbered 32765. This Tariff and Instruction enter into force on 01.01.2025.
• 2025 Witness Fee Tariff was published in the Official Gazette dated 28.12.2024 and numbered 32766. This Tariff enters into force on 01.01.2025. 
• The Communiqué (Serial No: 6) on the Amendment to the Communiqué on Granting Tax Exemption to Foundations (Serial No: 1) entered into force through publication in the Official Gazette dated 28.12.2024 and numbered 32766. 
• The General Communiqué on Implementation of the Exit Abroad Fee was published in the Official Gazette dated 28.12.2024 and numbered 32766. This Communiqué enters into force on 01.01.2025. 
• The Communiqué on the Amendment (Export: 2024/4) to the Inward Processing Regime Communiqué (Export: 2006/12) entered into force through publication in the Official Gazette dated 28.12.2024 and numbered 32766.
• The Communiqué (Export: 2024/5) on the Amendment to the Communiqué on Exports, Transit Trade, Sales and Deliveries Considered as Exports, and Exemption of Taxes, Duties and Fees in Foreign Currency Earning Services and Activities (Export: 2017/4) entered into force through publication in the Official Gazette dated 28.12.2024 and numbered 32766.
• The Communiqué on the Amendment to the Communiqué on Implementation of Surveillance in Imports (No: 2022/2) entered into force through publication in the Official Gazette dated 28.12.2024 and numbered 32766.
• The Communiqué on Prevention of Unfair Competition in Imports (No: 2024/34) entered into force through publication in the Official Gazette dated 28.12.2024 and numbered 32766.
• The Communiqué on Prevention of Unfair Competition in Imports (No: 2024/39) entered into force through publication in the Official Gazette dated 28.12.2024 and numbered 32766.
• The Determination of Interest Rates to be Applied in Rediscount and Advance Transactions entered into force through publication in the Official Gazette dated 28.12.2024 and numbered 32766.
• The Communiqué (Serial No: 4) on the Amendment to the Special Consumption Tax (List IV) Implementation General Communiqué was published in the Official Gazette dated 30.12.2024 and numbered 32768 (2nd bis). This Communiqué enters into force on 01.01.2025. 
• The Communiqué (Serial No: 13) on the Amendment to the Special Consumption Tax (List II) Implementation General Communiqué was published in the Official Gazette dated 30.12.2024 and numbered 32768 (2nd bis). This Communiqué enters into force on 01.01.2025.
• Special Communication Tax General Communiqué (Serial No: 23) was published in the Official Gazette dated 30.12.2024 and numbered 32768 (2nd bis).This Communiqué enters into force on 01.01.2025.
• The Communiqué on the Amendment to the Value Added Tax General Implementation Communiqué (Serial No: 53) was published in the Official Gazette dated 30.12.2024 and numbered 32768 (2nd bis).This Communiqué enters into force on 01.01.2025.
• The General Communiqué on Inheritance and Gift Tax Law (Serial No: 56) was published in the Official Gazette dated 30.12.2024 and numbered 32768 (2nd bis). This Communiqué enters into force on 01.01.2025.
• The General Communiqué on Motor Vehicles Tax (Serial No: 57) was published in the Official Gazette dated 30.12.2024 and numbered 32768 (2nd bis). This Communiqué enters into force on 01.01.2025.
• The General Communiqué on Municipal Revenues Law (Serial No: 58) was published in the Official Gazette dated 30.12.2024 and numbered 32768 (2nd bis). This Communiqué enters into force on 01.01.2025.
• The General Communiqué on Stamp Duty Law (Serial No: 70) was published in the Official Gazette dated 30.12.2024 and numbered 32768 (2nd bis). This Communiqué enters into force on 01.01.2025.
• The General Communiqué on Real Estate Tax Law (Serial No: 86) was published in the Official Gazette dated 30.12.2024 and numbered 32768 (2nd bis). This Communiqué enters into force on 01.01.2025.
• The General Communiqué on Law on Fees (Serial No: 96) was published in the Official Gazette dated 30.12.2024 and numbered 3276 (2nd bis). This Communiqué enters into force on 01.01.2025.
• The General Communiqué on Law on Fees (Serial No: 97) was published in the Official Gazette dated 30.12.2024 and numbered 32768 (2nd bis). This Communiqué enters into force on 01.01.2025.
• Income Tax General Communiqué (Serial No: 329) was published in the Official Gazette dated 30.12.2024 and numbered 32768 (2nd bis). This Communiqué enters into force on 01.01.2025. 
• Income Tax General Communiqué (Serial No: 330) was published in the Official Gazette dated 30.12.2024 and numbered 32768 (2nd bis). This Communiqué enters into force on 01.01.2025.
• The General Communiqué on Tax Procedure Law (Sequence No: 577) was published in the Official Gazette dated 30.12.2024 and numbered 32768 (2nd bis). This Communiqué enters into force on 01.01.2025.
• The Communiqué on Implementation of Article 15 of the Regulation on Procedures and Principles Regarding the Sale and Presentation of Tobacco Products and Alcoholic Beverages (No: 2024/46) was published in the Official Gazette dated 30.12.2024 and numbered 32768. This Communiqué enters into force on 01.01.2025 (2nd bis).
• The Communiqué on Implementation of Additional Article 2 of the Regulation on Procedures and Principles Regarding Tobacco Production, Processing, Domestic and Foreign Trade (No: 2024/47) was published in the Official Gazette dated 30.12.2024 and numbered 32768 (2nd bis). This Communiqué enters into force on 01.01.2025.
• The Communiqué (No: 2024/48) on Implementation of Article 23 of the Regulation on Procedures and Principles Regarding the Production and Trade of Tobacco Products, Article 6 of the Decision on the Procedures and Principles Regarding the Import, Price Determination and Domestic Marketing of Cigars and Cigarillos, Article 23 of the Regulation on Procedures and Principles Regarding the Production and Trade of Macarons, and Article 23 of the Regulation on Procedures and Principles Regarding the Production and Trade of Leaf Cigarette Paper 30 was published in the Official Gazette dated 12.12.2024 and numbered 32768 (2nd bis). This Communiqué enters into force on 01.01.2025.
• The Communiqué (No: 2024/49) on Implementation of Article 21 of the Regulation on the Technical Requirements for Alcohol and Alcoholic Beverage Facilities, Procedures and Principles Regarding their Establishment, Operation and Inspection was published in the Official Gazette dated 30.12.2024 and numbered 32768 (2nd bis). This Communiqué enters into force on 01.01.2025.
• The Communiqué on Implementation of Articles 14 and Provisional Article 5 of the Regulation on the Procedures and Principles Regarding the Domestic and Foreign Trade of Alcohol and Alcoholic Beverages (No: 2024/50) was published in the Official Gazette dated 30.12.2024 and numbered 32768 (2nd bis). This Communiqué enters into force on 01.01.2025.
• The Communiqué on Implementation of Articles 25 and 26 of the Regulation on Procedures and Principles Regarding the Production and Domestic and Foreign Trade of Ethyl Alcohol and Methanol (No: 2024/51) was published in the Official Gazette dated 30.12.2024 and numbered 32768 (2nd bis). This Communiqué enters into force on 01.01.2025.
• The Regulation on the Amendment to the Regulation on Distance Contracts Regarding Financial Services entered into force through publication in the Official Gazette dated 31.12.2024 and numbered 32769. 
• The Regulation on the Amendment to the Regulation on Housing Finance Contracts entered into force through publication in the Official Gazette dated 31.12.2024 and numbered 32769. 
• The Regulation on the Amendment to the Regulation on Consumer Credit Contracts entered into force through publication in the Official Gazette dated 31.12.2024 and numbered 32769. 
• The 2025 Minimum Fee Tariff for Conciliators entered into force through publication in the Official Gazette dated 31.12.2024 and numbered 32769.
• The Communiqué on the Amendment to the General Communiqué (Sequence No: 6) on Electronic Ledger (Sequence No: 1) was published in the Official Gazette dated 31.12.2024 and numbered 32769. The provisions of this Communiqué enter into force on different dates. 
• The General Communiqué of the General Directorate of Accounting (Sequence No: 92) was published in the Official Gazette dated 31.12.2024 and numbered 32769. This Communiqué enters into force on 01.01.2025. 
• The General Communiqué on Tax Procedure Law (Sequence No: 578) was published in the Official Gazette dated 31.12.2024 and numbered 32769. This Communiqué enters into force on 01.01.2025.
• The Communiqué on Administrative Fines to be imposed pursuant to Subparagraph (k) of the First Paragraph of Article 20 of the Environmental Law No. 2872 (No: 2024/44) was published in the Official Gazette dated 31.12.2024 and numbered 32769. The provisions of this Communiqué enter into force on different dates. 
• Central Government Budget Law No. 7535 for the Year 2025 was published in the Official Gazette dated 31.12.2024 and numbered 32769. This Law enters into force on 01.01.2025 (bis).
• Central Government Final Accounts Law No. 7536 for 2023 entered into force through publication in the Official Gazette dated 31.12.2024 and numbered 32769 (2nd bis).
• The Communiqué on Import of Certain Electric and Externally Rechargeable Hybrid Vehicles (Import: 2025/7) was published in the Official Gazette dated 31.12.2024 and numbered 32769 (3rd bis). The provisions of this Communiqué enter into force at different dates.
• The Communiqué on Import of Certain Substances Affecting Occupational Health and Safety (Import: 2025/13) was published in the Official Gazette dated 31.12.2024 and numbered 32769 (3rd bis). This Communiqué enters into force on 01.01.2025.
• The Communiqué on Implementation of Surveillance in Imports (No: 2024/13) was published in the Official Gazette dated 31.12.2024 and numbered 32769 (3rd bis). This Communiqué enters into force on the thirtieth day following the date of publication. 
• The Communiqué on Implementation of Surveillance in Imports (No: 2024/14) was published in the Official Gazette dated 31.12.2024 and numbered 32769 (3rd bis). This Communiqué enters into force on the thirtieth day following the date of publication. 
• The Communiqué on Import Quota and Tariff Quota Administration (No: 2025/1) was published in the Official Gazette dated 31.12.2024 and numbered 32769 (3rd bis). This Communiqué enters into force on 01.01.2025. 
• The Communiqué on Import Quota and Tariff Quota Administration (No: 2025/2) was published in the Official Gazette dated 31.12.2024 and numbered 32769 (3rd bis). This Communiqué enters into force on 01.01.2025.
• The Communiqué on Import Quota and Tariff Quota Administration (No: 2025/3) was published in the Official Gazette dated 31.12.2024 and numbered 32769 (3rd bis). This Communiqué enters into force on 01.01.2025.
• The Communiqué on Conformity to Standards in Imports (Product Safety and Inspection: 2025/1) It was published in the Official Gazette dated 31.12.2024 and numbered 32769 (4th bis). This Communiqué enters into force on 01.01.2025 .
• The Communiqué on Import Control of Certain Products Required to Bear the “CE” Marking (Product Safety and Inspection: 2025/9) was published in the Official Gazette dated 31.12.2024 and numbered 32769 (4th bis). This Communiqué enters into force on 01.01.2025.
• The Communiqué on Import Control of Consumer Products (Product Safety and Control: 2025/12) was published in the Official Gazette dated 31.12.2024 and numbered 32769 (4th bis). This Communiqué enters into force on 01.01.2025.
• The Communiqué on Announcement of the New Values of the Administrative Fines Regulated by the Product Safety and Technical Regulations Law No. 7223 (Product Safety and Inspection: 2025/13) was published in the Official Gazette dated 31.12.2024 and numbered 32769 (4th bis). This Communiqué enters into force on 01.01.2025.
• The Communiqué on Import Control of Vehicle Parts (Product Safety and Inspection: 2025/25) was published in the Official Gazette dated 31.12.2024 and numbered 32769 (4th bis). This Communiqué enters into force on 01.01.2025.
• The Regulation on Individual Participation Capital was published in the Official Gazette dated 31.12.2024 and numbered 32769 (5th bis). This Regulation enters into force on 01.01.2025.
• The Regulation on the Amendment to the Regulation on Type Approval and Market Surveillance and Inspection of Motor Vehicles and Trailers and Their Components, Systems and Separate Technical Units (EU/2018/858) entered into force through publication in the Official Gazette dated 31.12.2024 and numbered 32769 (5th bis). 
• The Regulation on the amendment to the Regulation on Administrative Requirements for Type Approval and Market Surveillance and Inspection of Motor Vehicles and Trailers and Their Components, Systems and Separate Technical Units (EU/2020/683) entered into force through publication in the Official Gazette dated 31.12.2024 and numbered 32769 (5th bis). 
• The Regulation on the Amendment to the Regulation on Measurement and Assessment of Capital Adequacy of Insurance, Reinsurance and Pension Companies entered into force through publication in the Official Gazette dated 31.12.2024 and numbered 32769 (5th bis). 
• The Regulation on the Amendment to the Regulation on Technical Reserves of Insurance, Reinsurance and Pension Companies and the Assets to be Invested Against These Technical Reserves entered into force through publication in the Official Gazette dated 31.12.2024 and numbered 32769 (5th bis). 
• The Communiqué on the Amendment to the Communiqué (SGM-2024/2) on Implementation Procedures and Principles Regarding the Type Approval of Motor Vehicles in terms of Emissions from Heavy Duty Vehicles (Euro VI) and Access to Vehicle Repair and Maintenance Information (Communiqué No: SGM-2013/5) entered into force through publication in the Official Gazette dated 31.12.2024 and numbered 2769 (5th bis).
• The Communiqué on Fee Schedule to be Applied by the Turkish Patent and Trademark Office in 2025 (BİK/TÜRKPATENT: 2025/1) was published in the Official Gazette dated 31.12.2024 and numbered 32769 (5th bis). This Communiqué enters into force on 01.01.2025. 
• The Communiqué on the Repeal of the Communiqué (No: 2025/1) on Support to be Provided to Foreign Currency or Turkish Lira Deposit and Participation Accounts of Legal Entities with Foreign Exchange Liabilities (No: 2023/6) entered into force through publication in the Official Gazette dated 02.01.2025 and numbered 32770. 
• The Communiqué on Default Interest Rate to be Applied in Late Payments in the Supply of Goods and Services and the Minimum Expense Amount that can be Claimed for the Collection Costs of Receivables entered into force through publication in the Official Gazette dated 02.01.2025 and numbered 32770. 
• The Communiqué (Serial No: 4) on the Amendment to the Customs General Communiqué (Collection Procedures) (Serial No: 2) entered into force through publication in the Official Gazette dated 04.01.2025 and numbered 32772. 
• The Communiqué (No: 2025/2) on the Amendment to the Communiqué on Reserve Requirements (No: 2013/15) entered into force through publication in the Official Gazette dated 04.01.2025 and numbered 32772.
• The Regulation on the Amendment to the Turkish Food Codex Regulation on Maximum Residue Limits of Pesticides entered into force through publication in the Official Gazette dated 07.01.2025 and numbered 32775 (bis). 
• The Communiqué (Sequence No: 579) on the Amendment to the General Communiqué on Tax Procedure Law (Sequence No: 452) entered into force through publication in the Official Gazette dated 08.01.2025 and numbered 32776. 
• The Communiqué on Notified Bodies and Technical Services (SGM: 2024/12) entered into force through publication in the Official Gazette dated 08.01.2025 and numbered 32776. 
• The Communiqué (VII-128.7.g) on the Amendment to the Communiqué on Principles Regarding Licensing and Registry for Those Active in the Capital Markets (VII-128.7) entered into force through publication in the Official Gazette dated 08.01.2025 and numbered 32776. 
• The Communiqué on Expansion of the Scope of the Operating License of D Ödeme Elektronik Para ve Ödeme Hizmetleri A.Ş. (Decision No: 11765/21364) was published in the Official Gazette dated 10.01.2025 and numbered 32778.
• The Communiqué on Expansion of the Scope of the Operating License of Turk Elektronik Para A.Ş. (Decision No: 11770/21369) was published in the Official Gazette dated 10.01.2025 and numbered 32778. 
• The Communiqué on Implementation of Surveillance in Imports (No: 2025/1) was published in the Official Gazette dated 11.01.2025 and numbered 32779. This Communiqué enters into force on the thirtieth day following the date of publication.
• The Communiqué on National Occupational Standards (No: 2024/35) entered into force through publication in the Official Gazette dated 12.01.2025 and numbered 32780. 
• The Regulation on Management of Industrial Emissions was published in the Official Gazette dated 14.01.2025 and numbered 32782. This Regulation enters into force on 01.12.2025. 
• The Regulation on the Amendment to the Regulation on Procedures and Principles Regarding the Collection of Collateral from Those Engaged in the Production and/or Trade of Tobacco, Tobacco Products, Macarons, Leaf Cigarette Paper, Cigarette Filters, Alcohol and Alcoholic Beverages was published in the Official Gazette dated 14.01.2025 and numbered 32782. This Regulation enters into force on the date of its publication, effective as of 01.01.2025.
• The Regulation on the Amendent to the Electricity Market Consumer Services Regulation entered into force through publication in the Official Gazette dated 14.01.2025 and numbered 32782. 
• 7538 Law Amending the Social Security and General Health Insurance Law and Certain Laws was published in the Official Gazette dated 15.01.2025 and numbered 32783. The provisions of this Law enter into force on different dates. 
• The Regulation on the Amendment to the Customs Regulation was published in the Official Gazette dated 15.01.2025 and numbered 32783. The provisions of this Regulation enter into force on different dates. 
• The Communiqué (Serial No: 14) on the Amendment to the Special Consumption Tax (List II) Implementation General Communiqué entered into force through publication in the Official Gazette dated 15.01.2025 and numbered 32783. 
• The Regulation on Sustainability Audit entered into force through publication in the Official Gazette dated 17.01.2025 and numbered 32785. 

Mergers and Acquisitions

• The Competition Board (“Board”) decided that the acquisition of a certain percentage of shares of Baren Enerji Üretim Sanayi ve Ticaret A.Ş. by Limak Yatırım Enerji Üretim İşletme Hizmetleri ve İnşaat A.Ş. is not subject to authorization. (26.12.2024, 24-55/1231- BD)
• The Board authorized the acquisition of the sole control of Epsilon Kompozit Teknoloji ve Savunma Sanayi Anonim Şirketi, currently under the joint control of Akkök Holding Anonim Şirketi and its shareholders and BTB Havacılık Yatırım Anonim Şirketi, by Aksa Akrilik Kimya Sanayii Anonim Şirketi. (26.12.2024, 24-55/1240-530)
• The Board decided that certain shares of RNV Analytics Teknoloji ve Danışmanlık A.Ş., which is under the joint control of Gökhan YÜCEL and Ahmet KAYIRAN; Türkiye Development Fund-Kalkınma Girişim Sermayesi Portföy Yönetimi A.Ş.-Kalkınma ODTÜ Teknokent Girişim Sermayesi Yatırım Fonu, Arz Gayrimenkul ve Girişim Sermayesi Portföy Yönetimi A.Ş.-Teknogirişim Girişim Sermayesi Yatırım Fonu, Arz Gayrimenkul ve Girişim Sermayesi Portföy Yönetimi A.Ş.-Beşinci Girişim Sermayesi Yatırım Fonu and Inveo Ventures Girişim Sermayesi Yatırım Ortaklığı A.Ş. (26.12.2024, 24-55/1236-528)
• The Board authorized the acquisition of the joint control of Teamsec Finansal Yazılım Altyapı ve Danışmanlık A.Ş., controlled by Esad Erkam KÖROĞLU, through Deniz Portföy Yönetimi A.Ş., Deniz Ventures Venture Capital Investment Fund, ultimately controlled by Emirates NBD Bank PJSC. (09.01.2025, 25-01/43-26)
• The Board authorized the acquisition of sole control of Paynet Ödeme Hizmetleri A.Ş. by iyzi Ödeme ve Elektronik Para Hizmetleri Anonim Şirketi, controlled by Naspers Limited, through the acquisition of all its shares. (09.01.2025, 25-01/40-25)
• The Board authorized (i) the acquisition of the indirect common control of National Amusements, Inc. by the Ellison Family and RedBird Capital Partners Management LLC and (ii) the acquisition of the indirect sole control of Paramount Global by the Ellison Family. (09.01.2025, 25-01/36-24)
• The Board authorized the acquisition of the entire issued capital and sole control of Altair Engineering Inc. by Siemens Industry Software Inc. controlled by Siemens AG. (09.01.2025, 25-01/35-23)
• The Board authorized the acquisition of the sole control of Systemair HSK Havalandırma Endüstri Sanayi ve Ticaret A.Ş., which is jointly controlled by Systemair AB, by Gerald ENGSTRÖM. (09.01.2025, 25-01/26-21)
• The Board authorized the acquisition of a certain percentage of the shares and indirect sole control of Opella Healthcare SAS by Clayton, Dubilier & Rice Fund XII, L.P. through Opal Bidco SAS and five other limited partnerships under common control with Clayton, Dubilier & Rice Fund XII, L.P. (09.01.2025, 25-01/13-10)
• The Board authorized the acquisition of the ownership and full control of the equipment belonging to the ethyl alcohol production facility of Redoks Analitik Cihazlar A.Ş. in Afyonkarahisar by Bor Şeker A.Ş. (09.01.2025, 25-01/12-9)
• The Board authorized the acquisition of sole control of Fineksus Bilişim Çözümleri Ticaret A.Ş. by Cleversoft Forensics BV. (09.01.2025, 25-01/6-5)
• The Board authorized the establishment of a fully functional joint venture by Daimler Truck AG and Aktiebolaget Volvo for the development and sale of a software-defined vehicle platform for commercial vehicles. (09.01.2025, 25-01/5-4)
• The Board authorized the acquisition by Jackson Wijaya Limantara, who has sole control of Paper Excellence Group, of sole control of the entire Asia Pulp & Paper Group, a group of companies currently controlled by Oei Tjie Goan, the father of Jackson Wijaya Limantara, through the donation of shares. (09.01.2025, 25-01/4-3)
• The Board authorized the acquisition of the shares of Serra Saklı Koy Boutique Turizm İşletmeleri Limited Şirketi by Miray İnşaat Taahhüt Ticaret ve Sanayi Anonim Şirketi, Çiftay İnşaat Taahhüt ve Ticaret Anonim Şirketi and Canterbury (Hong Kong) Real Estate Limited from Canterbury (BVI) Limited and Aqua Estates Limited. (09.01.2025, 25-01/3-2)
• The Board authorized the acquisition of the sole control of EST Europe Holdings B.V., controlled by C.H. Robinson Europe B.V., by Sennder Technologies GmbH. (09.01.2025, 25-01/1-1)
• The Board decided that the acquisition of Gain Medya A.Ş. by Anahat Medya A.Ş. is not subject to authorization. (16.01.2025, 25-02/69-BD)
• The Board decided that the merger of all assets and liabilities of Mutlucan Şeker Üretim Gıda Sanayi ve Ticaret A.Ş. and Gün Güneş Enerjisi Elektrik Üretim San. ve Tic. A.Ş. is not a concentration transaction. (16.01.2025, 25-02/64-BD)
• The Board authorized the acquisition of sole control of Inertial Labs, lnc. by Viavi Solutions Inc. (16.01.2025, 25-02/76-43)
• The Board authorized the acquisition of sole control of Trustwave Holdings, Inc. by Cybereason Inc. which is ultimately controlled by SoftBank Group Corporation. (16.01.2025, 25-02/75-42)
• The Board authorized the establishment of joint control over the already operating SICK Engineering GmbH between SICK AG and Endress+Hauser Group Services (Deutschland) AG+Co. KG, which is ultimately controlled by Endress+Hauser AG, the acquisition of sole control of SICK Maihak (Beijing) Co.Endress+Hauser (China) Automation Co. Ltd. and the acquisition by Endress+Hauser AG of the sales and service units of the clean and green industries business line of SICK AG. (16.01.2025, 25-02/73-41)
• The Board authorized the establishment of joint control by Insight Ventures Management, LLC and GTCR LLC over Tricentis Corporation, which is under the sole control of Insight Ventures Management, LLC. (16.01.2025, 25-02/63-38)
• The Board authorized the acquisition of sole control of Galileo AI, Inc. by Google LLC. (16.01.2025, 25-02/62-37)
• The Board authorized the acquisition of sole control of OCR Labs Global Limited by LexisNexis Risk Solutions UK Limited, an indirect wholly owned subsidiary of Relx PLC. (16.01.2025, 25-02/61-36)
• The Board authorized the acquisition of sole control of LG Display (China) Co., Ltd. and LG Display Guangzhou Co., Ltd. by TCL China Star Optoelectronics Technology Co., Ltd. (16.01.2025, 25-02/54-35)
• The Board authorized the acquisition of Bizim Menkul Değerler A.Ş. by Arz Gayrimenkul ve Girişim Sermayesi Portföy Yönetimi A.Ş. through privatization. (16.01.2025, 25-02/53-34)
• The Board authorized the acquisition of sole control of ORGADATA Software- Dienstleistungen Aktiengesellschaft by Forterro Sweden AB, indirectly controlled by Partners Group AG, through Forterro Holding Germany GmbH. (16.01.2025, 25-02/49-31)
• The Board authorized the indirect acquisition of the sole control of ZestFinance Inc. by Insight Venture Management, LLC through ZF Buyer Inc. (16.01.2025, 25-02/48-30)

Energy

• The Decisions of the Energy Market Regulatory Authority (“EMRA”) dated 19.12.2024 and numbered 13093, 13100, 13101-1, 13101-2, 13101-3, 13102, 13103, 13104, 13107, 13108, 13109, 13110, 13111, 13112, 13113, 13114, 13115 and 13118 (1-211) were published in the Official Gazette dated 24.12.2024 and numbered 32762. These Decisions enter into force on different dates. 
• The decisions of EMRA dated 26.12.2024 and numbered 13130 (1-2), 13148, 13149, 13150, 13151, 13166 were published in the Official Gazette dated 28.12.2024 and numbered 32766. These Decisions enter into force on different dates. 
• The decisions of EMRA dated 26.12.2024 and numbered 13128, 13129, 13131 (1-2), 13134, 13135, 13142, 13159 were published in the Official Gazette dated 29.12.2024 and numbered 32767. These Decisions enter into force on different dates.
• The decisions of EMRA dated 26.12.2024 and numbered 13155 and 13156 (1-13) were published in the Official Gazette dated 31.12.2024 and numbered 32769 (5th bis). These Decisions enter into force on 01.01.2025.
• The decisions of EMRA dated 31.12.2024 and numbered 13179 and 13182 entered into force through publication in the Official Gazette dated 31.12.2024 and numbered 32769 (5th bis).
• The decision of EMRA dated 16.01.2025 and numbered 13212 entered into force through publication in the Official Gazette dated 18.01.2025 and numbered 32786.