Tema Grup

Tema Group Weekly Political and Geopolitical Developments Bulletin – 27.01.2025

Hello, TEMA GROUP WEEKLY POLITICAL AND GEOPOLITICAL DEVELOPMENTS BULLETIN, which includes geopolitical developments, financial news and economic data, is available here. Sincerely, TEMA GROUP

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With the collaboration of TEMA CPA and TEMA GROUP ACADEMY, we held the “Tax and Auditing Training” between January 6-8, 2025, at Kızık Plateau/BOLU.

With the collaboration of TEMA CPA and TEMA GROUP ACADEMY, we held the “Tax and Auditing Training” between January 6-8, 2025, at Kızık Plateau/BOLU. The training was opened with a speech by our Chairman of the Board, Mr. Gürol GÜNDOĞAN. During the training, Tema Group Managing Partner Mr. Nafiz TURGUT (PhD), Partners Mr. Salih BAYRAM (PhD), Mr. Umut VARLI, Mr. Ceyhun DENİZ, and Mr. Gökhan USLU, along with our Managers Mr. Cengiz FIÇICIOĞLU, Mrs. Gizem ÇAKIR GÜL, and Mrs. İrem DEMİRAYAK, and our Field Specialists Mr. Onur Selçuk GÜL and Mr. Oğuzhan BAHADIR, shared both conceptual knowledge and practical experiences.

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TEMA GROUP: By Your Side in International Arbitration Processes…

As TEMA GRUP, we stand by your side in international arbitration processes with our expertteam. In addition to managing your legal proceedings, we meticulously prepare the reports (quantum/expert reports) required for submission in international arbitration cases. The Expert Report, prepared by one of our Partners, Mr. Ceyhun Deniz, a Qualified Member of ACCA (Association of Chartered Certified Accountants), was successfully presented during an International Arbitration hearing conducted under the auspices of the InternationalChamber of Commerce (ICC), headquartered in Switzerland.We take great pride in being a pioneer in this field in Türkiye.

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We have completed our Independent Audit Training in cooperation with TEMA AUDIT and TEMA GRUP ACADEMY.

We have completed the “Independent Audit Training” organized in collaboration with Tema Independent Audit and Tema Group Academy between December 16-20, 2024. During the training sessions, Ms. Çiğdem ÖZDEMİR, Managing Partner of Tema Group, shared the fundamentals of independent auditing with our Audit Team and esteemed Masters, enriching the content with her experiences and practical applications. The program was also supported by Tema Group Managing Partners Mr. Arif YILDIRIM (PhD), Mr. Ceyhun DENİZ, and Mr. Nafiz TURGUT (PhD), who contributed with their areas of expertise. We would like to express our gratitude to Mr. Gürol GÜNDOĞAN, Founding Partner of Tema Group, for his support in making this training program possible, to our Managers who contributed as trainers, to the esteemed Masters and our Audit Team who participated, and to the management and staff of Adya Hotel in Bolu Kızık Plateau, where the training took place, for their warm hospitality. Our training programs will continue with the Tax Training in the first week of the new year. Tema Audit Tema Group Academy

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Aziz Bora ELÇİN

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The 2025 Property Tax Values and Upper-Lower Limits for Valuable Housing Tax Have Been Announced.

real estate realtor working in the office, reviewing rental contract on papers. Property consultant working in a modern office.

With the General Communiqué on the Property Tax Law (Serial No. 86) published in the Official Gazette (2nd Duplicate) on December 30, 2024: Explanations have been provided regarding the following for the year 2025:  The property tax values for buildings, land, and plots,  The minimum per-square-meter unit values of land and plots to be used in calculating the property tax values of taxpayers in 2025,  The lower and upper limits of property values for residential properties subject to the valuable housing tax, and  The applicable tax rates for the valuable housing tax.

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The Minimum SCT Amount for Mobile Phones in 2025 Has Been Announced.

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With the Communiqué Amending the General Communiqué on the Implementation of the SCT (List IV) (Serial No. 4), published in the Official Gazette (2nd Duplicate) on December 30, 2024: The tax amount specified in the Provisional Article 6 of the SCT Law has been set at 364 Turkish Liras as of January 1, 2025. Accordingly, until December 31, 2033, ad valorem tax will be applied to the goods listed under the item "8517.12.00.00.11 Portable receiver devices with transmitters (cellular radios and telephones)" of the aforementioned list, provided that it is not less than the specified amount (364 TL for 2025) in accordance with the Provisional Article 6 of the Law.

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The Upper Limit for Vehicle Purchases Under the SCT Exemption for People with Disabilities Has Been Announced.

With the Communiqué Amending the General Communiqué on the Implementation of the SCT (List II) (Serial No. 13), published in the Official Gazette (2nd Duplicate) on December 30, 2024: Effective from January 1, 2025, the upper limit for the value of vehicles eligible for the exemption under the SCT exemption for people with disabilities has been set at 2,290,200 TL.

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Tema Group Weekly Bulletin – 30.12.2024

Hello, TEMA GROUP WEEKLY BULLETIN, which includes geopolitical developments, financial news and economic data, is available here. Best Regards, TEMA GROUP

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Tema Group Weekly Bulletin – 23.12.2024

Hello, TEMA GROUP WEEKLY BULLETIN, which includes geopolitical developments, financial news and economic data, is available here. Best Regards, TEMA GROUP

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