Turkey's Revenue Administration has announced the publication of Tax Procedure Law Circular No. 164 of 10 February 2024, which extends the VAT return and payment deadline for taxpayers responsible for VAT deduction (reverse charge). As previously reported, the deadline for taxpayers responsible for VAT deduction to submit VAT Return No. 2 was set to the 21st of the following month and the deadline for the payment of deducted VAT was set to the 23rd of the following month, which applied from the January 2024 period (i.e., for filing in February 2024). Tax Procedure Law Circular No. 164 provides that the...