The declaration deadlines for taxpayers under force majeure have been extended.

The deadlines for submitting certain declarations and notifications that must be submitted by taxpayers in areas declared as a state of emergency and those considered within the scope of the state of emergency have been extended.

The Circular No. 179 regarding the Postponement of Certain Obligations of Taxpayers in the Earthquake Zone has been published on the website of the Revenue Administration.

Accordingly, the deadlines for submitting certain declarations and notifications that must be submitted by taxpayers in Adıyaman, Hatay, Kahramanmaraş, Malatya, and the districts of İslahiye and Nurdağı in Gaziantep, which have been declared as a state of emergency, have been redefined.

DECLARATION DEADLINE EXTENDED

The deadlines for stamp tax declarations that must be submitted by December 26 and the payment deadlines for taxes accrued on these declarations have been extended to January 20, 2025, and the payment deadlines for withholding tax and premium service declarations and the taxes accrued on these declarations have been extended to January 23, 2025.

The deadlines for submitting value-added tax declarations that must be submitted by taxpayers by December 30 and the payment of taxes accrued on these declarations have been postponed to January 24, and the payment deadline for value-added tax declarations submitted by those responsible for withholding tax and the taxes accrued has been postponed to January 21.

FILE UPLOAD DEADLINE EXTENDED TO JANUARY 31, 2025

The deadline for uploading electronic ledgers and reports that must be uploaded to the GİB Information Processing System by taxpayers whose state of emergency ended on November 30 and who are included in the electronic ledger application has been extended to January 31, 2025.

The deadlines for submitting VAT declarations and Ba-Bs notifications that must be submitted from the date the state of emergency began until the date it ended, as well as the payment deadlines for taxes accrued based on these declarations, have also been redefined.