The Turkish Government published Law No. 7338 Amending Certain Provisions in the Tax Procedure Law and Some Other Laws in the Turkish Official Gazette on 26 October 2021. The Law indicates that taxpayers can choose to include the special consumption tax and non-deductible VAT related to the acquisition or increase in value of economic assets (excluding commodities) to the cost price; or book them as general expenses.
Source: EY
