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Turkey Provides Further Deadline Extension for Submission of Provisional Tax Returns for Q2 2024 and Limits Inflation Adjustment Requirement

04 September 2024

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Approved Changes

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Turkey

Turkey's Revenue Administration has announced the publication of Tax Procedure Law Circular No. 173 of 29 August 2024, which extends the return submission and payment deadline for the second provisional tax period (second quarter) of the 2024 accounting period for income and corporate tax to 13 September 2024. The deadline was previously extended to 27 August 2024, and then to 6 September 2024. As previously reported, the standard deadline is the 17th of the second month following the quarter, unless falling on a holiday/weekend, but an extension has been provided due to the fact that the balance sheets for the...