By the enactment of Order No, A/67 by the Minister of Family, Labor and Social Security on December 12, 2024, the requirements for construction, projects, and activities eligible for tax benefits within the scope specified in Article 22.9.2 of the Law on Corporate Income Tax have been approved. Article 22.9.2 specifies "to provide and protect the rights of the elderly, individuals with disabilities, and children, to create an adapted environment for disabled individuals, and constructions of children's playgrounds, camps, and parks".

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The list of requirements and standards to be followed for construction, projects, and activities eligible for tax benefits was approved in accordance with the enactment of Order No. A/272  on December 16, 2024, by the Minister of Roads and Transport which provide for the "Construction, use, protection, and development of public roads, squares, and parks, and to support the development of public transportation".

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