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29March2024

The Tax Procedure Law Circular Has Been Published

The Tax Procedure Law Circular Has Been Published

The deadlines for submitting the Annual Income Tax returns for the fiscal year 2023, which were due by the end of April 1, 2024, along with the payment deadlines for the taxes accrued on these declarations, have been extended. This extension also applies to the submission of the "Form Ba-Bs" notifications for the February 2024 period, which were due by the same date, and the creation and signing of e-Ledgers that must be uploaded to the Revenue Administration's IT System within the same timeframe, including the "Electronic Ledger Certificates."

Extension of the Annual Income Tax Returns Submission and Payment Deadlines

The deadlines for submitting the Annual Income Tax returns for the year 2023, which were initially due by the end of April 1, 2024, and the payment deadlines for the taxes accrued on these declarations, have been extended to the end of April 5, 2024, Friday.

Extension of the Submission Deadlines for Notification Forms

The submission deadlines for the "Form Ba" and "Form Bs" notifications for the February 2024 period, which were due by the end of April 1, 2024, have been extended to the end of April 5, 2024, Friday.

Extension of the Creation, Signing, and Uploading Deadlines for Electronic Ledgers and Electronic Ledger Certificates

The period for the creation and signing of e-Ledgers, which participants of the electronic ledger application were required to complete and sign by the end of April 1, 2024, along with the deadline for uploading the "Electronic Ledger Certificates" to the Revenue Administration's IT System, has been extended to the end of April 5, 2024, Friday.

You can access the circular published by the Revenue Administration on the subject here (In Turkish).

Should you have any queries or need further details, please contact your customer representative.

Author Selma Kıy, Category Taxation Law

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About The Author

Selma Kıy

Certified Public Accountant - SMMM
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