Easing the transition for taxpayers who are taxed under the true method instead of the simple method

The communiqué on changes to the Tax Procedure Law prepared by the Financial Administration of the Ministry of Finance and Finance came into force after its publication in the Official Gazette.

With the regulation, taxpayers who will actually be taxed from January 1, 2026 have simplified their transactions such as registration and declaration.

According to the ministry, the Presidential Decree of September 9, 2025, published in the Official Gazette, established a regulation for the taxation of taxpayers carrying out certain activities in metropolitan provinces, with the exception of districts whose population does not exceed 30,000, from January 1, 2026.

The presidential decree published on December 11 continued to allow simple taxation to taxpayers in villages and towns that are among the 30 metropolises whose legal entity was abolished and converted into urban districts and whose population is less than 2,000, except for those engaged in urban passenger transport.

Following these regulations, the Ministry has provided some relief for taxpayers switching from the simple procedure to the genuine procedure.

With the communiqué issued today, taxpayers who will be effectively taxed from January 1, 2026 will have the opportunity to carry out their transactions under the book declaration system, under which transactions such as registration and declaration are carried out by the professional bodies and trade unions to which they are affiliated, during the period in which they keep books on the basis of a business account.

Professional chambers and professional associations that wish to carry out business for members who can benefit from it must have a sufficient number of professionals licensed under the Independent Auditors, Financial Advisers and Auditors Act, or, in cases where this is not possible, the business in question must be carried out under the supervision of chambers and professionals that do not cooperate.

Those who will switch from the simple method to the real method in 30 metropolises from the beginning of the year include “those who are engaged in the production and purchase and sale of all kinds of goods, those who are engaged in all kinds of construction work, those who carry out all kinds of maintenance and repair work on motor vehicles, those who operate restaurants and similar service establishments, those who operate entertainment and rest places, those who are engaged in urban passenger transport.”