Communiqué No. 333 made Law 7582's 20-year exemption an application-based claim: you file form EK-1 with your competent tax office, the office verifies your residency, your three-year lookback, and the timeliness of the filing, and issues the Yurt Dışından Elde Edilen Kazanç ve İratlar İçin İstisna Belgesi — the exemption certificate. The deadline is the end of the calendar year in which you become resident (end of February following, for November–December arrivals), and the communiqué's own example refuses a late applicant with a clean lookback. The certificate is not immunity: it can be cancelled retroactively if an audit later shows the conditions were never met.
İstisna Belgesi
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