In the Official Gazette dated January 19, 2024 and numbered 32434, the decision of the Council of State Board of Tax Appeals Chambers File No. 2023/3 and Decision No. 2023/5 was published.

Amendments have been made by adding a section titled 'VAT Application in the Sale of Cards, Passwords, Codes, and Similar Items' following the section (I/B-15.) of the Value Added Tax General Implementation Communiqué, which was published in the Official Gazette numbered 28983 on the date of April 26, 2014.

This Regulation covers the principles regarding the support programmes established by KOSGEB for enterprises and entrepreneurs, technology centres, consultancy centres, institutes and stakeholder organisations operating to ensure the development of enterprises and entrepreneurs.

Pursuant to duplicated Article 298 of Tax Procedure Law, the revaluation rate has been published in the Official Gazette numbered 32380 (In Turkish) and dated November 25, 2023. Revaluation rate announced in the rate of 58.46% (fifty eight comma fourty six) for 2024.