The Turkish Revenue Administration has announced the publication of Income Tax General Communiqué No. 326 in the Official Gazette, which includes provisions for the application of certain measures introduced by Law No. 7524. One of the key measures is a new anti-avoidance rule that involves the determination of average daily, monthly, and annual revenue amounts from commercial and professional activities, which is detailed in General Communiqué No. 326. Where amounts declared differ from the average amounts by more than 20%, then the taxpayer is "invited" to explain the difference. This applies for natural persons and corporate taxpayers.