TAX NEWS NO: 2019/5
Subject: Certain tax return submission dates have been extended.
Through the Tax Procedures Law circular No. 115 released by the Revenue Administration on 29 March 2019, certain tax return submission dates indicated in the table below have been extended until a new determination is made.
|
Type of tax return
|
Time of submission
|
Time of payment
|
|
Withholding tax
|
26th day of the following month
|
26th day of the following month
|
|
Stamp tax
|
26th day of the following month
|
26th day of the following month
|
|
VAT
|
26th day of the following month
|
26th day of the following month
|
|
Income tax of small businesses
|
The last day of February
|
The last day of February
|
|
Income tax
|
The last day of March
|
The last day of March
|
|
Corporate tax
|
The last day of April
|
The last day of April
|
|
Advance tax returns quarter 1
|
17th of May
|
17th of May
|
|
Advance tax returns quarter 2
|
17th of August
|
17th of August
|
|
Advance tax returns quarter 3
|
17th of November
|
17th of November
|
|
Advance tax returns quarter 4
|
17th of February
|
17th of February
|
Yours sincerely,
Deloitte Turkey
Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see www.deloitte.com/about for a detailed description of the legal structure of Deloitte Touche Tohmatsu Limited and its member firms.
These materials and the information contained herein are provided by Deloitte Turkey and are-intended to provide general information on a particular subject or subjects and are not on exhaustive treatment of such subject(s).
Accordingly, the information in these materials is not intended to constitute accounting, tax, investment, consulting, or other professional advice or services. The information is not intended to be relied upon as the sole basis for any decision which may affect your personal finances or business, you consult a qualified professional adviser.
These materials and the information contained therein are provided as is, and Deloitte Turkey makes no express or implied representations or warranties regarding these materials or the information contained therein. Without limiting the foregoing, Deloitte Turkey does not warrant that the materials or information contained therein will be error-free or will meet any particular criteria of performance or quality.
Deloitte Turkey expressly disclaims all implied warranties, including, without limitation, warranties of merchantability, title, fitness for a particular purpose, non-infringement, compatibility, security and accuracy.
Your use of these materials and information contained therein is at your own risk, and you assume full responsibility and risk off loss resulting from the use thereof. Deloitte Turkey will not be liable for any special, indirect, incidental, consequential, or punitive damages or any other damages whatsoever, whether in an action of contract, statue, tort (including, without limitation, negligence), or otherwise, relating to the use of these materials or the information contained therein.
© 2019 Deloitte Global Services Limited