As per the repeated Article 120 of Income Tax Law and Article 32 of Corporation Tax Law, advance tax returns are submitted to the affiliated tax office until the end of the 14th day in the second month following the concerning quarterly period and accrued taxes are paid until the end of the 17th day of the same month. Accordingly, the advance tax returns concerning the period of Jan-March/2018 were required to be submitted until 14 May 2018 and accrued taxes had to be paid until the end of 17 May 2018 Thursday. Through the Tax Procedures Law Circular no.105 published on 11 May 2018 by the Revenue Administration on its official web-site, the submission date of advance tax returns concerning the period of Jan-March/2018 for income and corporate taxpayers has been extended until the end of 17 May 2018 Thursday. The aforementioned extension also involves the taxpayers with special accounting period whose submission deadline concerning the relevant advance tax period is the end of 14 May 2018. Since the extension of submission period would not affect the payment period, taxpayers are required to pay the declared taxes till 17 May 2018. Our explanations provided above include general information on the issue. No responsibility can be claimed against EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. due to the implications arising from the context of this document or emerging with respect to its context.
Best Regards,
Kuzey YMM ve Bağımsız Denetim A.Ş. | 
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