On 29 August 2012, the Official Gazette No. 621 published Government Ordinance No. 15 for amending the Tax Code. The Ordinance was enacted, with the following changes:
| - | the provision regarding carry-forward of losses of entities that cease to exist as a result of divisions or mergers enters into force from 1 October 2012; and | |
| - | the increase of supplementary deduction in respect of research and development expenses is not enacted. |