Income and Institution Temporary Tax Return Submission and Payment Periods have been Extended

According to the announcement of the Revenue Administration of the Ministry of Treasury and Finance, the submission of the income and corporate temporary tax returns for the first temporary tax period of 17 (January-February-March), which must be submitted until the end of May 2021 due to the requests and curfews. It was decided.

Accordingly, with the submission of the said declarations, the payment terms of the taxes accrued on these declarations were extended until the end of Monday, May 31.

The extension also includes taxpayers subject to the special accounting period whose declaration date is the end of May 17 as of the relevant advance tax period.

T.C.

MINISTRY OF TREASURY AND FINANCE

President of revenue management

TAX PROCEDURE CIRCULAR / 134

Subject: Submission of Income and Institution Provisional Tax Declarations for the 17 I. Provisional Tax Period (January-February-March), which must be submitted by the end of May 2021, 2021, and extension of the payment terms.

Historical: 3/5/2021

Number: VUK-134 / 2021-2

1. Introduction:

Due to the requests submitted to our Ministry and the application of curfew, based on the repetitive authorization in Article 213 of the Tax Procedure Law No.28, the issuance of Income and Institution Provisional Tax Declarations for the 17 I. Provisional Tax Period (January-February-March), which must be submitted until the end of May 2021, 2021. and extending the payment terms are the subject of these Circulars.

2. Submission of Income and Corporate Provisional Tax Declarations and Extension of Payment Periods:

The deadline for submission of Income and Corporate Provisional Tax Declarations for the 17 2021st Provisional Tax Period (January-February-March), which should be submitted by the end of May 2021, 31, and the payment terms of the taxes accrued on these declarations have been extended until the end of Monday, May 2021, 17. The extension will also cover the taxpayers who are subject to the special accounting period whose declaration date is the end of May 2021, XNUMX as of the relevant advance tax period.

Announced.