Keeping track of filing and payment dates throughout the year is essential for taxpayers to meet their obligations on time. The information below is intended to provide a general overview; for exact and current dates, announcements from the Turkish Revenue Administration (GİB) should be considered authoritative.
Monthly Obligations
Periodic monthly obligations such as value added tax and the withholding and premium service declaration are filed and paid by a specific day of the following month. Regular tracking of these processes is important to avoid late payment interest and penalties.
Quarterly and Annual Obligations
Advance tax returns are filed quarterly, while income and corporate tax returns are filed annually. These dates may vary depending on a company’s fiscal year.
Points to Keep in Mind
- Deadlines falling on public holidays or weekends may be extended.
- System load on the e-filing platform should be taken into account for notifications made close to deadlines.
- Obligations may differ depending on taxpayer type (regular procedure, simplified procedure, corporate taxpayer, etc.).
Up-to-Date Sources
For the most current and official information regarding the tax calendar, the Revenue Administration’s (GİB) official website and communiqués published in the Official Gazette should be followed. Kumsay regularly monitors legislative changes to help clients manage these processes correctly.
