&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;strong>Yeni Gelişmeler&lt;/strong>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">12 Mart 2023 tarihli Resmi Gazete’de yayımlanan 7440 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun (“&lt;/span>&lt;strong>7440 Sayılı Kanun&lt;/strong>&lt;span style="font-size: 14px;">“) ile kurum kazancının tespitinde istisna ve indirimden yararlanan kurumlar vergisi mükelleflerine yönelik tek seferlik bir ek vergi getirildi. Tek seferlik ek vergi ile Kahramanmaraş ve Hatay merkezli depremlerden etkilenen depremzedelerin acil ihtiyaçlarının karşılanması ve bölgenin yeniden inşası için kaynak oluşturulması hedefleniyor. Deprem vergisi olarak da anılan ek verginin yirmi iki bin civarında kurumlar vergisi mükellefini etkilemesi bekleniyor.&lt;/span>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;strong>Tek Seferlik Ek Vergi Ne Anlama Geliyor?&lt;/strong>&lt;/span>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">7440 Sayılı Kanun’un 10. maddesi ile bazı kurumlar vergisi mükelleflerine getirilen tek seferlik ek vergiye yönelik detaylar aşağıdaki şekilde:&lt;/span>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;u>Ek Verginin Kapsamı&lt;/u>&lt;/span>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">7440 Sayılı Kanun’un 10. maddesi kapsamında 2022 yılı kurumlar vergisi hesabında;&lt;/span>&lt;/span>&lt;/p>&lt;ul style="list-style-type: square;">&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">Kurumlar Vergisi Kanunu ve diğer kanunlarda yer alan düzenlemeler uyarınca kurum kazancından indirim konusu yapılan istisna ve indirim tutarları ile Kurumlar Vergisi Kanunu’nun 32/A maddesi kapsamında indirimli kurumlar vergisine tabi matrahlar üzerinden,&nbsp;&lt;/span>&lt;strong style="">dönem kazancıyla ilişkilendirilmeksizin %10 oranında&lt;/strong>&lt;span style="font-size: 14px;">,&lt;/span>&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">Kurumlar Vergisi Kanunu’nun 5/1-a maddesinde düzenlenen iştirak kazancı istisnasına konu kazançlar ile yurt dışından elde edilip en az %15 oranında vergi yükü taşıdığı tevsik edilen istisna kazanç üzerinden&nbsp;&lt;/span>&lt;strong style="">%5 oranında&lt;/strong>&lt;/span>&lt;/span>&lt;/li>&lt;/ul>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">tek seferlik ek vergi uygulanacak. Afet bölgesi ilan edilen il ve ilçelerdeki kurumlar vergisi mükellefleri ise getirilen tek seferlik ek vergiden muaf tutuldu. Aynı zamanda aşağıda sayılan istisna ve indirimler üzerinden ek vergi hesaplanmayacak:&lt;/span>&lt;/span>&lt;/p>&lt;ul style="list-style-type: square;">&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">Kurumlar Vergisi Kanunu’nun;&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 40px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">5/1-d maddesi kapsamında belirli yatırım fonlarından elde edilen kazançlara yönelik istisna,&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 40px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">5/1-i maddesi kapsamında kooperatiflerde harcanmayarak ortaklara iade edilen tutarlara ilişkin istisna ile tüketim kooperatiflerine yönelik risturn istisnası,&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 40px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">5/1-j maddesi kapsamında sat-kirala-geri al işlemlerinden doğan kazanç istisnası,&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 40px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">5/1-k maddesi kapsamında kira sertifikası ihracı amacıyla varlık ve hakların satışından doğan kazançlara ilişkin istisna,&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 40px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">Geçici 14. maddesi kapsamında kur korumalı mevduat hesaplarına sağlanan istisna,&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 40px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">10/1-b maddesinde düzenlenen sponsorluk harcamaları indirimi,&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 40px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">10. maddesinde düzenlenen belirli bağış ve yardımlar ile ilgili kanunlarında düzenlenen bağış ve yardımlar kapsamındaki indirimler,&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">Gelir Vergisi Kanunu’nun Geçici 63. maddesinde düzenlenen tevkifata tabi yatırım indirimi istisnası,&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">Mikro ve küçük ölçekli işletmelerin teknoloji geliştirme bölgeleri ile ar-ge ve tasarım merkezlerinden elde ettikleri istisna ve indirime konu kazançlar.&lt;/span>&lt;/span>&lt;/li>&lt;/ul>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">Ek vergi kapsamında yapılacak ödemeler, gider ve indirim olarak dikkate alınamayacağı gibi herhangi bir vergiden mahsup da edilemeyecek.&lt;/span>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;u>Ek Verginin Beyanı ve Ödenmesi&lt;/u>&lt;/span>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">7440 Sayılı Kanun ile getirilen tek seferlik ek vergi 2022 hesap dönemi kurumlar vergisi beyannamesi ile beyan edilecek. Kurumlar vergisi ödeme süresi olan nisan ayı içerisinde ek verginin ilk taksiti, ilk taksitin ödenmesini takip eden dördüncü ay olan ağustos ayında ise ikinci taksiti ödenecek.&lt;/span>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">Özel hesap dönemine tabi mükellefler için ise ek vergi 2023 yılı içinde sona eren hesap dönemi bakımından uygulanacak. Bu kapsamda özel hesap dönemine tabi mükellefler, hesap dönemlerinin kapandığı ayı izleyen dördüncü ayda kurumlar vergisi beyannamesi ile ek vergiyi beyan edip ilk taksitini ödeyecek, ikinci taksiti ise ilk taksiti takip eden dördüncü ayda ödeyecek.&lt;/span>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;strong>Sonuç&lt;/strong>&lt;/span>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">Afet bölgesindeki depremzedelerin acil ihtiyaçlarının karşılanması ve depremden etkilenen bölgenin yeniden inşası için kaynak oluşturulması amacıyla getirilen tek seferlik ek verginin uygulanmasına ilişkin usul ve esasların Maliye ve Hazine Bakanlığı’nca yayımlanacak bir tebliğ ile belirlenmesini bekliyoruz. Bununla birlikte, söz konusu ek vergi kanunların geriye yürümezliği, vergilendirmede öngörülebilirlik ve eşitlik ilkeleri gibi Anayasal ilkeler yönünden çeşitli tartışmaları da beraberinde getirdiğinden, kapsama giren kurumlar vergisi mükelleflerinin bu tartışmaları dikkate almalarında ve ek vergiyi ihtirazi kayıtla beyan ederek dava konusu etmelerinde fayda görüyoruz.&lt;/span>&lt;/span>&lt;/p>

12 Mart 2023 tarihli Resmi Gazete’de yayımlanan 7440 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun ile kurum kazancının tespitinde istisna ve indirimden yararlanan kurumlar vergisi mükelleflerine yönelik tek seferlik bir ek vergi getirildi.

Bazı Kurumlar Vergisi Mükelleflerine Tek Seferlik Ek Vergi Getirildi!

Erdal Ekinci joined Esin Attorney
 Partnership as Head of the Tax Practice group in 2014. Prior to that, he acted
 as special tax counsel for Esin Attorney Partnership/Baker&nbsp;McKenzie
 Istanbul. 

&nbsp; 

&nbsp; Practice Areas &amp; Work Department

Tax 

&nbsp; 

Languages

Turkish

English

&nbsp; 

Memberships

Admitted to Istanbul Bar, 2018.

Esin Attorney Partnership

Partner

Orhan is a partner in Esin Attorney
Partnership's Tax Practice Group. He advises multinational and local
enterprises on tax planning, tax issues and group restructurings in a vast
range of industries. He has experience over 15 years in tax and
accounting where he worked as the Head of Tax in one of the largest Turkish
companies, reporting directly to the CFO and delivering a full range of tax
(including customs duties) services. Previously, he worked as Tax Inspector at
Ministry of Finance/Tax Inspectors Board where he inspected the largest Turkish
companies and filed tax audit reports on various tax matters. Practice Areas &amp; Work Department

Tax

&nbsp; 

Languages

Turkish 

English

&nbsp; 

Memberships

Admitted to Istanbul Bar, 2019.

<ul class="popup-attorney-info-side-rows" style="box-sizing: border-box; margin-top: 0px; margin-bottom: 10px; padding: 0px; list-style: none; color: rgb(17, 17, 17); font-family: bakermckenzieberniniregular; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; font-size: 14px;"><li style="box-sizing: border-box; margin-bottom: 30px; text-align: justify; line-height: 1.5;">EducationBilgi University, Faculty of Law, LL.M., Istanbul, Ongoing. Ankara University, Faculty of Law, Ankara, 2018. </li><li style="box-sizing: border-box; margin-bottom: 30px; text-align: justify; line-height: 1.5;">Bar AdmissionAdmitted to Istanbul Bar, 2020.</li><li style="box-sizing: border-box; margin-bottom: 30px; text-align: justify; line-height: 1.5;">LanguagesTurkish, English.</li><li style="box-sizing: border-box; margin-bottom: 30px; text-align: justify; line-height: 1.5;">Areas of PracticeTax</li></ul>

Associate

&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;strong>Yeni Gelişme&lt;/strong>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">Cumhurbaşkanlığı, 14 Mart 2023 tarihinde Beşeri Tıbbi Ürünlerin Fiyatlandırılmasına Dair Kararda Değişiklik Yapılması Hakkında Karar'ı ("Karar") yayımladı. Karar kapsamında getirilen gerçek kaynak fiyat hesaplanmasına ilişkin düzenlemeler 9 Kasım 2022 tarihinde, diğer değişiklikler ise Karar'ın yayımı tarihinde yürürlüğe girecektir. Karar'a&nbsp;&lt;/span>&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;a href="https://www.resmigazete.gov.tr/eskiler/2023/03/20230314-1.pdf" target="_blank" style="color: rgb(3, 102, 132);">buradan&lt;/a>&lt;/span>&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&nbsp;ulaşabilirsiniz.&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;strong>Ne Değişecek?&lt;/strong>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">Karar ile yapılan başlıca değişiklikler aşağıdaki gibidir:&lt;/span>&lt;/p>&lt;ul style="list-style-type: square;">&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">Türkiye'de halihazırda perakende satışı bulunan veya perakende satış fiyatı talep edecek olan ithal ürünlerin, kaynak ürününün tespit edilemediği durumlarda, herhangi bir ülkede perakende satışı olmayan ve sadece hastane kanalıyla satışa sunulan ürünün depocuya satış fiyatı, gerçek kaynak fiyat hesaplamasında dikkate alınacaktır.&lt;/span>&lt;/li>&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">Türkiye'de referans ürünü bulunmayan veya Türkiye'de bulunan referans ürünü kaynak ürün olarak alınamayan imal eşdeğer ürünler için kaynak ülke araştırması yapılmayacaktır. Halihazırda maliyet kartı ile fiyatlandırılmış olup Türkiye'de referans ürünü bulunmayan imal eşdeğer ürünler için TİTCK tarafından yeniden referans ürün araştırması yapılmayacak, veya kaynak ülkelerde kaynak fiyat tespit edilmesi halinde bu fiyat hesaplamalarda dikkate alınmayacaktır.&lt;/span>&lt;/li>&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">İlaçlar haricindeki ürünlerin perakende satış fiyatı belirlenirken uygulanacak eczacı kar oranları aşağıdaki şekilde değiştirilmiştir;&lt;/span>&lt;/li>&lt;li style="margin-left: 40px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">328 TL'ye kadar olan kısım için (328 TL dahil) %28,&lt;/span>&lt;/li>&lt;li style="margin-left: 40px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">328-657 TL arasında kalan kısım için (657 TL dahil) %18,&lt;/span>&lt;/li>&lt;li style="margin-left: 40px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">657 TL üstünde kalan kısım için %13&lt;/span>&lt;/li>&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">Geri ödemesiz ürünler hariç olmak kaydıyla, Detaylı İlaç Fiyat Listesinde yer alan ve Depocuya Satış Fiyatı (DSP) 55,90 TL (55,90 TL dâhil değil) altında olan ürünler için Depocuya Satış Fiyatına;&lt;/span>&lt;/li>&lt;li style="margin-left: 40px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">mevcutta Depocuya Satış Fiyatı (DSF) 37,10 TL ve altında olan ürünlere 37,10 TL'yi aşmayacak şekilde,&lt;/span>&lt;/li>&lt;li style="margin-left: 40px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">mevcutta Depocuya Satış Fiyatı (DSF) 37,11 TL (dahil) ile 55,89 TL arasında olan ürünlere 55,89 TL’yi aşmayacak şekilde,&nbsp;&lt;/span>&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">4 TL'ye kadar artış verilecektir.&lt;/span>&lt;/li>&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">Fiyat korumalı ürünlerde 37,10 TL ve altında, diğer ürünlerde 19,39 TL altında olan ürünlere verilen bu artış mahsuplaşma işleminden muaf tutulmuştur. Fiyat korumalı ürünlerde 37,11 TL ile 55,89 TL arasında, diğer ürünlerde 19,39 TL ile 55,89 TL arasında olan ürünlere verilen bu artış gerçek kaynak fiyat değişiklik döneminde mahsuplaşma işleminden muaf değildir.&lt;/span>&lt;/li>&lt;/ul>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;strong>Sonuç&lt;/strong>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">Karar'da yapılan değişiklikler ile beşeri tıbbi ürünlerin fiyatlandırılmasına ilişkin yeni düzenlemeler ve eşikler getirilmiş, kaynak ürünün ya da referans ürününün tespit edilemediği haller için alternatif bir hesaplama yöntemi düzenlenmiştir. Türkiye'de ilaçların piyasa arzında, ithalatında veya dağıtımında faaliyet gösteren tüm şirketler, fiyatlandırma düzenlemelerinde yapılan değişiklikleri yakından takip etmeli ve mevzuatta yer alan yükümlülüklerini yerine getirmelidir.&lt;/span>&lt;/p>

Cumhurbaşkanlığı, 14 Mart 2023 tarihinde Beşeri Tıbbi Ürünlerin Fiyatlandırılmasına Dair Kararda Değişiklik Yapılması Hakkında Karar'ı yayımladı. Karar kapsamında getirilen gerçek kaynak fiyat hesaplanmasına ilişkin düzenlemeler 9 Kasım 2022 tarihinde, diğer değişiklikler ise Karar'ın yayımı tarihinde yürürlüğe girecektir.

Beşeri Tıbbi Ürünlerin Fiyatlandırılmasına Dair Karar'da Değişiklik

&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;strong>Recent Development&lt;/strong>&lt;/span>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">On 14 March 2023, the Presidency of Republic of Türkiye amended the Decree on the Pricing of Pharmaceuticals (“&lt;/span>&lt;strong style="font-size: 14px;">Decree&lt;/strong>&lt;span style="font-size: 14px;">“). The amendments regarding the calculation of real source price will enter into force as of 9 November 2022, whereas the other amendments to the Decree will enter into force as of the date of publication. The Decree is available online&nbsp;&lt;/span>&lt;span style="font-size: 14px;">&lt;a href="https://www.resmigazete.gov.tr/eskiler/2023/03/20230314-1.pdf" target="_blank" rel="nofollow" style="color: rgb(3, 102, 132);">here&lt;/a>&lt;/span>&lt;span style="font-size: 14px;">&nbsp;(in Turkish).&lt;/span>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;strong>What’s New?&lt;/strong>&lt;/span>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">The main amendments to the Decree are as follows:&lt;/span>&lt;/span>&lt;/p>&lt;ul style="list-style-type: square;">&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">In cases where the source product the following imported products cannot be determined, the warehouse sale price of the product that does not have retail sales in any country and is only offered for sale through hospital channels will be taken into account in the real source price calculation:&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 40px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">Products that already have retail sales in Türkiye, or&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 40px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">Products for which a retail sales price will be requested.&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">A source country search will not be conducted for the following manufactured generic products:&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 40px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">Products without a reference product&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 40px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">Products whose reference product cannot be considered as a source product.&lt;/span>&lt;/span>&lt;/li>&lt;/ul>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">For manufactured generic products that are already priced with the cost card and for which there is no reference product in Türkiye, the Turkish Pharmaceuticals and Medical Devices Authority (“&lt;/span>&lt;strong>TİTCK&lt;/strong>&lt;span style="font-size: 14px;">”) will not conduct a reference product search again, or if a reference price is determined in the source countries, this price will not be taken into account in the calculations.&lt;/span>&lt;/span>&lt;/span>&lt;/p>&lt;ul style="list-style-type: square;">&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">The following pharmacist profit rates will apply when determining the retail price of products other than pharmaceuticals:&lt;/span>&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 40px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">28% for amounts up to TRY 328 (including TRY 328),&lt;/span>&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 40px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">18% for amounts between TRY 328-657 (including TRY 657),&lt;/span>&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 40px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">13% for amounts over TRY 657.&lt;/span>&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">Except for non-reimbursable products, for products included in the Detailed Pharmaceutical Price List with a Warehouse Sale Price below TRY 55.90 (not including TRY 55.90), the Warehouse Sale Price will be increased up to TRY 4 for:&lt;/span>&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 40px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">products with a current Warehouse Sale Price of TRY 37.10 and below, and&lt;/span>&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 40px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">products with a current Warehouse Sale Price between TRY 37.11 (included) and TRY 55.89.&lt;/span>&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">The foregoing increase applied to price-protected products that are priced at or below TRY 37.10 and other products priced below TRY 19.39 is exempt from offsetting. The increase applied to price-protected products between TRY 37.11 and TRY 55.89 and other products priced between TRY 19.39 and TRY 55.89 is not exempt from offsetting during the real source price change period.&lt;/span>&lt;/span>&lt;/span>&lt;/li>&lt;/ul>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">&lt;strong>Conclusion&lt;/strong>&lt;/span>&lt;/span>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">Amendments to the Decree introduced new regulations and thresholds in relation to the pricing of pharmaceuticals and set out an alternative pricing regime for cases where the source product or reference product cannot be identified. Companies that are involved in the placement on the market, importation or distribution of pharmaceuticals in Türkiye must review the amendments to the pricing regulations carefully and take the necessary actions to ensure compliance with the legislation.&lt;/span>&lt;/span>&lt;/span>&lt;/p>

Recent Development On 14 March 2023, the Presidency of Republic of Türkiye amended the Decree on the Pricing of Pharmaceuticals.

Amendments on Decree on the Pricing of Pharmaceutical

Vergi alacakları da dahil olmak üzere çeşitli kamu alacaklarının yeniden yapılandırılması, matrah artırımı, işletme kayıtlarının düzeltilmesi ve bazı kurumlar vergisi mükelleflerine ek vergi ihdas edilmesine dair hükümleri içeren 7440 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına İlişkin Kanun 12 Mart 2023 tarihli Resmi Gazete'de yayımlanarak yürürlüğe girdi.

Yeni Vergi Affı Yürürlüğe Girdi

Law No. 7440 on Restructuring of Certain Receivables and Amending Certain Laws, which includes provisions regarding the restructuring of various public receivables, including tax receivables, tax base increase and business records correction and imposes additional tax on certain corporate taxpayers, has come into effect by being published in the Official Gazette dated 12 March 2023.

New Tax Amnesty Comes Into Effect

12.03.2023 tarih ve 32130 sayılı Resmî Gazete’de, vergi af yasası olarak da anılan 7440 sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına dair Kanun yayımlanmıştır.

7440 Sayılı Bazı Alacakların Yeniden Yapılandırılması ile Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun Hakkında Bilgi Notu

&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;strong>New Developments&lt;/strong>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">Law No. 7440 on Restructuring of Certain Receivables and Amendments to Certain laws (“&lt;/span>&lt;strong>Law No. 7440&lt;/strong>&lt;span style="font-size: 14px;">“), published in the Official Gazette dated 12 March 2023, introduced a one-time additional tax for certain corporate taxpayers that benefit from certain exemptions and deductions in the calculation of their corporate income tax base. The one-time additional tax, also called the “earthquake tax”, aims at creating funds to meet the urgent necessities of the victims affected by the earthquake centered in Kahramanmaraş and Hatay, as well as for the reconstruction of the area. It is expected that 22,000 corporate taxpayers will be affected by the additional tax.&lt;/span>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;strong>What Does the One-Time Additional Tax Mean?&lt;/strong>&lt;/span>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">The details of the one-time additional tax introduced by Article 10 of Law No. 7440 for certain corporate taxpayers are as follows:&lt;/span>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;u>Scope of the Additional Tax&lt;/u>&lt;/span>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">The one-time additional tax applies under Article 10 of Law No. 7440, with the following corporate income tax calculation for 2022:&lt;/span>&lt;/span>&lt;/p>&lt;ul style="list-style-type: square;">&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;strong style="">10%&lt;/strong>&lt;span style="font-size: 14px;">&nbsp;on exemption and deduction amounts applied on the business income under the Corporate Income Tax Law (CITL) and other laws, and on the tax base within the reduced corporate tax rate under Article 32/A of the CITL, without being associated with the business income of the period&lt;/span>&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;strong style="">5%&lt;/strong>&lt;span style="font-size: 14px;">&nbsp;on the income subject to the participation income exemption under Article 5/1-a of the CITL and on exempt income obtained from abroad and certified to bear a tax burden of at least 15%&lt;/span>&lt;/span>&lt;/span>&lt;/li>&lt;/ul>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">The corporate taxpayers in the cities and districts declared as disaster areas are exempt from the one-time additional tax. The additional tax does not also apply to the following exemptions and deductions:&lt;/span>&lt;/span>&lt;/span>&lt;/p>&lt;ul style="list-style-type: square;">&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">Exemption provided for the income generated from certain funds under Article 5/1-d of the CITL&lt;/span>&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">Exemption provided for the amounts that cooperatives return to the shareholders without spending and the patronage dividend/risturn exemption for the consumer cooperatives under Article 5/1-i of the CITL&lt;/span>&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">Exemption provided for buy-lease and buyback transactions under Article 5/1-j of the CITL&lt;/span>&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">Exemption provided for income generated from the sale of assets and rights for lease certificate emissions under Article 5/1-k of the CITL&lt;/span>&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">Exemption provided for currency-protected currency accounts under Temporary Article No. 14 of the CITL&lt;/span>&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">Sponsorship expense deductions under Article 10/1-b of the CITL&lt;/span>&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">Certain donations and grants under Article 10 of the CITL as well as the donations and grants regulated under related lawsInvestment deduction exemption subject to withholding under Temporary Article 63 of the Income Tax Law&lt;/span>&lt;/span>&lt;/span>&lt;/li>&lt;li style="margin-left: 20px; text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">Income subject to exemptions and deductions that the micro and small enterprises generated in technology development zones and R&amp;D and design centers&lt;/span>&lt;/span>&lt;/span>&lt;/li>&lt;/ul>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">Payments made within the scope of additional tax cannot be deemed an expense or a deduction and cannot be offset from another tax.&lt;/span>&lt;/span>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">&lt;u>Declaration and Payment of the Additional Tax&lt;/u>&lt;/span>&lt;/span>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">The one-time additional tax introduced by Law No. 7440 is declared with the corporate income tax return pertaining to the 2022 accounting period. The first instalment of the additional tax will be paid in April when the corporate income tax is paid, and the second instalment will be paid in August, which is four months after the first instalment.&lt;/span>&lt;/span>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">The additional tax applies to corporate taxpayers that use a special accounting period for the accounting period closing in 2023. These corporate taxpayers will declare the additional tax together with their corporate income tax return within the fourth month following the closing of their accounting periods and pay the first instalment of the tax in the same month. Meanwhile, the second instalment of the tax will be paid in the fourth month following the first instalment.&lt;/span>&lt;/span>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">&lt;strong>Conclusion&lt;/strong>&lt;/span>&lt;/span>&lt;/span>&lt;/p>&lt;p style="text-align: justify;">&lt;span style="font-family: Arial, Helvetica, sans-serif; font-size: 14px;">&lt;span style="font-size: 14px;">&lt;span style="font-size: 14px;">We expect that the procedures and principles regarding the implementation of the one-time additional tax, which was introduced to meet the urgent needs of earthquake victims in the disaster areas and to create resources for the reconstruction of the earthquake-affected region, will be determined by a communiqué to be published by the Ministry of Treasury and Finance. Meanwhile, the additional tax gives rise to various discussions in terms of Constitutional principles such as principles of non-retroactivity of laws, predictability and equality in taxation. We recommend that corporate taxpayers consider these discussions, declare the additional tax with a reservation and file lawsuits.&lt;/span>&lt;/span>&lt;/span>&lt;/p>

Law No. 7440 on Restructuring of Certain Receivables and Amendments to Certain laws, published in the Official Gazette dated 12 March 2023, introduced a one-time additional tax for certain corporate taxpayers that benefit from certain exemptions and deductions in the calculation of their corporate income tax base.

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