Turkey's Revenue Administration has announced the publication of Tax Procedure Law Circular No. 172 of 23 August 2024, which formally 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 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 second quarter of the 2024 accounting period are subject to inflation adjustment. Note –...