Financial holiday for 2023 shall be applied between July 4 and July 20.

In 2023, financial holiday has commenced on July 4, Tuesday and shall end on July 20, 2023, Wednesday.

- Declarations whose submission period coincides with the financial holiday can be submitted until the evening of the 7th day (27 July 2023) following the last day of the financial holiday.

- Legal and administrative periods ending within 5 days following the end of the financial holiday are considered to have expired at the end of the working hours of the 5th day from the date following the last day of the financial holiday. Accordingly, legal and administrative periods expiring within 5 days following the day on which financial holiday ends have been extended to July 25, 2023 Tuesday.

-Declaration periods of VAT declarations have been determined as end of the day of 28th day of the month following the related taxation period in scope of TPL Circular numbered 149 and dated December 22, 2022. Submission period of withholding and premium service declarations and stamp tax and accommodation tax declarations is 26 of the following month. Since financial holiday practice does not include any amendments in terms of declarations in question, VAT declarations should be submitted until July 28, 2023, Friday while withholding and premium service declaration, stamp tax and accommodation tax declarations should be submitted until end of the day on July 26, 2023, Wednesday.

- The payment period of the taxes shown on the declarations whose submission period has been extended due to the fiscal holiday application is deemed to be extended until the end of the working hour of the day following the last day of the extended declaration submission period. However, there is no amendment in the payment date of taxes calculated on withholding and premium tax, stamp tax and VAT returns due to the financial holiday. Accordingly, the taxes in the aforementioned declarations must be paid in due time.

- Special consumption tax (SCT), banking and insurance transactions tax (BITT), special communication tax (SCT) and games of chance tax and the taxes, duties and charges levied and collected by customs administrations, special provincial administrations and municipalities as a financial holiday is not applied.

- Submission and payment periods of notices regarding the resource utilization support fund (RUSF) deductions are also not included in the scope of fiscal holidays.

- Ba and Bs forms for the June/2023 period must be sent through being approved on the system until midnight on Monday, July 31, 2023.

- Except for interim inspections, the submission of books and documents for inspection purposes cannot be requested during the financial holiday, and inspections cannot be started at the taxpayer's workplace.

- In assessments made by supplement, ex officio or by the administration, the payment periods of taxes, duties and fees, tax penalties and delay interest due to the financial holiday are extended until the evening of the 7th day (27 July 2023) following the last day of the financial holiday.

- If the period of filing a lawsuit coincides with the financial holiday, the period does not proceed during the financial holiday.