The Finance Law 2013 was published in the Official Gazette No. 1 for 2013 dated 1 January 2013. The most important changes, which apply as of 1 January 2013 unless otherwise indicated, are summarized below.
Direct taxes
| - | the implementation of the 10% income tax rate on enterprises producing goods or rendering services wholly for export is postponed for one additional year. Accordingly, enterprises created under t… |