BAK AMBALAJ SANAYİ VE TİCARET A.Ş. Özel Durum Açıklaması (Genel) 13 Ekim 2026

In the Material Event Disclosure made by our Company on March 3, 2026, it was announced that the İzmir 4th Tax Court had ruled in favor of our Company in the lawsuit filed against the penalty notice served to us, thereby cancelling the Corporate Tax assessment—which included a tax loss penalty increased through the application of recidivism provisions. Subsequently, the Material Event Disclosure made on March 11, 2026, informed the public that the defendant administration had filed an appeal against said ruling within the statutory timeframe.

Upon review by the 1st Tax Litigation Chamber of the İzmir Regional Administrative Court, it was ruled that the decision of the İzmir 4th Tax Court (dated February 20, 2026; Docket No. 2025/729, Decision No. 2026/228) was lawful in terms of both procedure and substance, and the defendant administration's appeal was rejected. Thus, the decision of the court of first instance—cancelling the Corporate Tax assessment that included a tax loss penalty increased via recidivism provisions—was upheld at the appellate stage. An appeal to the Council of State is possible within 30 days following the date of notification of the decision. Developments regarding this matter will be shared with our investors in accordance with regulations concerning the public disclosure of material events.