In 2024, financial holiday has commenced on July 2, Tuesday and shall end on July 20, 2024, Wednesday. - Declarations whose submission period coincides with the financial holiday can be submitted until the evening of the 7th day (29 July 2024, Monday) following the last day of the financial holiday. - Legal and administrative periods ending within 5 days following the end of the financial holiday are expiring 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, 2024, Thursday. - The submission deadline for withholding and premium service declarations and stamp duty and accommodation tax declarations is the 26th of the following month, and the submission deadline for VAT declarations submitted as a taxpayer is the 28th of the following month. The financial holiday application for the declarations in question does not cause any change. Accordingly, VAT declarations must be submitted by Monday, July 29, 2024, and withholding and premium service declarations, stamp duty and accommodation tax declarations must be submitted by the end of Friday, July 26, 2024. - 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, financial holiday does not cause any changes in terms of payment dates regarding abovementioned declarations. Accordingly, the taxes in the aforementioned declarations must be paid in due time. - VAT returns that must be submitted by those held responsible for tax deductions must be submitted by the end of the 25th day of the following month and payments must be made on the same date. These declarations can be submitted until July 25, 2024, and taxes can be paid until July 26, 2024 due to the financial holiday. - Fiscal holiday is not valid for special consumption tax (SCT), banking and insurance transactions tax (BITT), special communication tax (SCT), tax on games of chance declarations and notifications regarding resource utilization support fund (RUSF) deductions. - 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 (29 July 2024, Monday) 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. | 
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