TAX NEWS
NO: 2024/2
Deadline for Submission and Payment of VAT Declarations Submitted as Responsible Extended
With the Tax Procedure Law Circular dated February 10, 2024, and numbered 164 published by the Revenue Administration, the deadlines for the submission of VAT declarations given as responsible and the payment of taxes accrued on these declarations have been extended until a new determination is made as of February 1, 2024.
As it will be remembered, with the Law dated 28/12/2023 and numbered 7491, it was regulated that those who are held responsible for withholding should submit their VAT declarations until the evening of the 21st day of the month following the taxation period and pay them until the evening of the 23rd day.
With the Tax Procedure Law Circular No. 164, starting from the declarations to be submitted as of February 1, 2024, the deadlines for the submission of VAT Declarations (Submitted as Responsible) and payment of the taxes accrued on these declarations, have been extended until the end of the 25th day of the month following the relevant taxation period. This regulation will be applied until a new determination is made.
No change has been made in the submission and payment periods of VAT Declarations other than VAT Declarations that must be submitted as responsible.
Table of deadlines for submission and payment of VAT Declarations:
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TYPE OF DECLARATION
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DECLARATION DEADLINE
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PAYMENT DEADLINE
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Value Added Tax Declaration
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It is submitted until 23.59 on the 28th day of the month following the taxation period.
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It is paid within the declaration period.
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Value Added Tax Declaration (Declaration as Responsible)
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It is submitted until 23.59 on the 25th day of the month following the taxation period.
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The declaration shall be paid until the evening of the 25th day of the month
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Yours sincerely,
Deloitte Turkey
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