Amendments on Declaration and Payment Terms on Certain Tax Declarations

As per to the 115 numbered Tax Procedure Law and 29.03.2019 dated Circulars announced by the Revenue Administration certain amendments have been made in the tax declarations and the payment terms of the relevant declarations.

Within this scope as of April 1, 2019:

• Withholding Tax
• Value Added Tax (KDV)
• Stamp Tax
• Income and Temporary Corporate Tax
• Income and Corporate Tax

The declaration payment periods; for the taxes which are paid at once have been extended by the end of the relevant month, along with the payments which can be conducted by installments, the payment term for first installment has been extended by the end of the month. For the tax payers under the special accounting period shall amend their tax calendars as per to the new regulation and conduct the payments accordingly.

Other than the tax & declarations mentioned hereinabove, no other amendments have been made with the new Circulars.

You can access the revised tax calendars from the below links:

• Tax calendar for equity companies
• Tax calendar for liaison / representative offices

You can access the full Circulars in Turkish, announced by the Revenue Administration by clicking here.

Author Selma Kıy, Category Taxation Law

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