The Law on Restructuring of Certain Receivables and Amending Certain Laws (the Law) was published in the Official Gazette on 9 June 2021 and entered into force on the same date. See EY Global Tax Alert, Turkey approves Tax Amnesty Law, dated 14 June 2021.

Following the Presidential Decision No. 4420 (the decision) published in the Official Gazette dated 27 August 2021, the application, notification…