Through the Tax Procedures Law Circular no.115 released at the Revenue Administration's website (www.gib.gov.tr) on 29 March 2019; deadlines for submitting the withholding tax return (including returns submitted within the scope of Income Tax Law’s temporary Article 67, Corporate Tax Law’s articles 15 and 30 and withholding/premium and service document), stamp tax, VAT, corporate tax, annual income tax and advance tax returns that should be submitted as of 1 April 2019 have been extended until the end of the last day for payment on the taxes paid at once and until the end of the last day for payment of the first instalment regarding the taxes paid in instalments.
Accordingly, periods for submitting tax returns and payment as per the types of tax returns will be as indicated below:
Tax return type
Submission date
Payment date
Withholding
26thday of follow. mon.
26thday of follow. mon.
Stamp tax
26thday of follow.mon.
26thday of follow. mon.
VAT
26thday of follow.mon.
26thday of follow. mon.
Annual income tax (simp.ent)
Last day of February
Last day of February
Annual income tax
Last day of March
Last day of March
Corporate tax
Last day of April
Last day of April
Advance tax 1st period
17 May
17 May
Advance tax 2nd period
17 August
17 August
Advance tax 3rd period
17 November
17 November
Advance tax 4th period
17 February
17 February
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.
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