Articles
Article
Goods Lost in a Flood: What to Do for VAT and Corporate Tax
After the 14 October 2026 Istanbul flood: why VAT on lost stock and fixed assets stays deductible, why corporate tax needs a valuation commission decision, and how to book insurance indemnity.
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Food Recall: Where Does the Collected Product Go?
After a food recall, does the collected product pass to the state or get destroyed? Law No. 5996, imported consignments, waste rules, and disposal steps.
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Expired Food Disposal: Procedure, Minutes, and Records
Food past its use-by date counts as unsafe food. A six-step procedure for expired food disposal, the record, waste rules, the files to keep, and the tax side.
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Lost Goods VAT Decision Guide: When Must VAT Be Corrected?
When must VAT on lost goods be corrected, and when does the deduction stay in place? A five-question decision flow, fixed-asset proportioning, and the document checklist.
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VAT on Destroyed Goods: Why Do the Tax Office and the Council of State Disagree?
The tax administration treats expired, destroyed goods as lost goods; the Council of State's 9th Chamber does not. Both views, the numerical difference, and the documents required for each path.
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Lithium Battery Disposal: Storage, Transport, and Recovery Rules
You cannot throw a waste lithium battery in the trash, store it with other waste, or burn it. Fire risk, the battery regulation, storage, ADR transport, and recovery.
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Cosmetics Recall and Withdrawal in Türkiye: TİTCK, the Regulation, and Disposal
Who starts a cosmetics recall, when does TİTCK step in, and how do you dispose of the collected product? Regulation articles and a step-by-step process.
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Unsold Electronics Disposal: Stock, Brand, and Tax
Holding obsolete, returned, or damaged electronics is risky, and so is selling them cheap. The right order: official valuation, a licensed facility, and records.
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EU Destruction Ban on Unsold Clothes and Footwear: What It Means for Turkish Exporters
Destroying unsold clothing and footwear in the EU is banned from July 19, 2026. ESPR Article 25, the exceptions, the disclosure duty, and the effect on Turkish suppliers.