What are the changes to the Corporate Tax Law ?
In incentive certificate investments, the contribution rates to investment and corporate tax reduction rate applicable for 2017 and 2018 expenditures are also allowed to be used for 2019 investment expenditures.
In addition, the President has the power to extend the implementation period to five years.
Which sector and companies are concerned ?
Aviation, Institutions, Publishing, Industry, Real Estate, Construction, Capital, Public.
When changes to the Corporate Tax Law come into force ?
The decision on electronic commerce VAT shall enter into force on 1 January 2019. Other legislative amendments are the law proposal dated 30.11.2018.
