The deadlines for the submission of the Corporate Tax Declarations for the 2023 accounting period, which must be submitted by the end of April 30, 2024, and the payment periods of the taxes accrued on these declarations, and the submission of the "Form Ba-Bs" notifications for the 2024 / March period, which must be submitted by the end of April 30, 2024, and the creation and signing of the e-Ledgers that must be created and signed by the aforementioned date, and the uploading of the "Electronic Ledger Certificates" that must be uploaded to the Revenue Administration Information Processing System within the same period have been extended.

According to the Article 2 of Industrial Registry Law No. 6948, industrial businesses must be registered to industrial registry and receive a registration certificate.

Companies, which have industrial registry certificate, are required to declare their "Annual Operating Statements" including the information that belongs to preceding year within the first four months of every year.

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."

Technopark (technology development zone) employees could also be obliged to submit an Annual Income Tax Declaration if certain conditions are met, according to Temporary Article 2 of Law No. 4691.

Provisional Article 2 of Law No. 4691 states the following provision: "Until 31/12/2028, income tax calculated after applying the minimum subsistence discount on the wages of R&D, design and support personnel working in the region related to their duties; would be canceled by deducting from the tax accrued on the monthly withholding declaration to be submitted."