The Exchange rates of foreign currencies with no value in the market have been announced with the Communique which has been published in the Official Gazette dated 02.02.2024 and numbered 32448.
According to the Tax Procedure Law, taxpayers should value the foreign currencies with no value in the market, receivables and payables with these currencies with the rates included in the annex of the Communique numbered 559.
The full text of the General Communiqué No. 559 on Tax Procedure Law and the exchange rates in the annex can be accessed from the link below.
https://www.resmigazete.gov.tr/eskiler/2024/02/20240202-2.htm