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.

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.

Presidential Decree No. 6652 not only clarified the ambiguity regarding the application of the corporate income tax deduction for R&D and design centers but also extended the effective period of the additional corporate income tax deduction from 31 December 2023 to 31 December 2028. With Decree No. 6657, in addition to banks and financial institutions, the RUSF rate for loans obtained from abroad by financial leasing companies was set as zero.