Important Tax Dates and Declarations for 2023 in Turkey

Here are the key tax dates and declarations for the year 2023 in Turkey :

1. January 1, 2023, to August 31, 2023 – Submission of the Notification Form Regarding the Real Beneficiary by Other Taxpayers Other than Corporate Taxpayers and Other Persons.
2. January 5, 2023, to August 31, 2023 – Uploading of Electronic Ledger Certificates for the Period of April 2023 for Taxpayers Who Have Preferred Uploading on the Basis of Provisional Tax Periods in Turkey.
3. January 6, 2023, to August 31, 2023 – Uploading of Electronic Ledger Certificates for the Period of May 2023 for Taxpayers Who Have Preferred Monthly Uploading.
4. January 6, 2023, to August 31, 2023 – Uploading of Electronic Ledger Certificates for the Period of May 2023 for Taxpayers Who Have Preferred Uploading on the Basis of Provisional Tax Periods in Turkey.
5. January 7, 2023, to August 17, 2023 – Declaration and Payment of Provisional Income Tax for 2023 (I. Provisional Tax Period – April-May-June) in Turkey.
6. January 7, 2023, to August 17, 2023 – Declaration and Payment of Provisional Corporate Tax for 2023 (I. Provisional Tax Period – April-May-June) in Turkey.
7. January 7, 2023, to August 17, 2023 – Declaration of the Notification Form Regarding the Real Beneficiary by Corporate Taxpayers in the Attachment of the Provisional Corporate Tax Declaration for 2023 (I. Provisional Tax Period – April-May-June) in Turkey.
8. January 7, 2023, to August 31, 2023 – Uploading of Electronic Ledger Certificates for the Period of June 2023 for Taxpayers Who Have Preferred Uploading on the Basis of Provisional Tax Periods.
9. January 8, 2023, to August 9, 2023 – Declaration and Payment of Receipt Payments Made by Notaries for the Period of July 16-31, 2023.
10. January 8, 2023, to August 10, 2023 – Declaration and Payment of Special Consumption Tax on Petroleum and Natural Gas Products for the Period of July 16-31, 2023.
11. January 8, 2023, to August 15, 2023 – Declaration and Payment of Banking and Insurance Transactions Tax for the Period of July 2023.
12. January 8, 2023, to August 15, 2023 – Declaration and Payment of Resource Utilization Support Fund Deduction for the Period of July 2023.
13. January 8, 2023, to August 15, 2023 – Declaration and Payment of Trade Registry Fees for the Period of July 2023.
14. January 8, 2023, to August 15, 2023 – Declaration and Payment of Special Consumption Tax on Alcoholic Beverages, Soft Drinks, Tobacco Products, and Macarons for the Period of July 2023.
15. January 8, 2023, to August 15, 2023 – Declaration and Payment of Special Consumption Tax on Durable Consumption and Other Goods for the Period of July 2023.
16. January 8, 2023, to August 15, 2023 – Declaration and Payment of Special Consumption Tax (Not Subject to Registration) on Motor Vehicles for the Period of July 2023.
17. January 8, 2023, to August 15, 2023 – Declaration and Payment of Special Communication Tax for the Period of July 2023.
18. January 8, 2023, to August 21, 2023 – Declaration and Payment of Inheritance and Gift Tax Regarding Games of Chance Defined in Law No. 5602 for the Period of July 2023.
19. January 8, 2023, to August 21, 2023 – Declaration and Payment of Announcement and Advertisement Tax for the Period of July 2023.
20. January 8, 2023, to August 21, 2023 – Declaration and Payment of Entertainment Tax on Joint Bets and Payment of Entertainment Tax for the Period of July 2023 in Turkey.
21. January 8, 2023, to August 21, 2023 – Declaration and Payment of Electricity and Gas Consumption Tax for the Period of July 2023.
22. January 8, 2023, to August 21, 2023 – Declaration and Payment of Fire Insurance Tax for the Period of July 2023.
23. January 8, 2023, to August 21, 2023 – Declaration and Payment of Games of Chance Tax for the Period of July 2023.
24. January 8, 2023, to August 28, 2023 – Declaration and Payment of Stamp Duty Collected by Deduction from Remuneration and Stamp Duty to be Paid for Those Who Have Permanent Obligations for the Period of July 2023.
25. January 8, 2023, to August 28, 2023 – Declaration and Payment of Value-Added Tax for the Period of July 2023.
26. January 8, 2023, to August 28, 2023 – Declaration and Payment of Accommodation Tax for the Period of July 2023.
27. January 8, 2023, to August 28, 2023 – Withholding Tax and Social Security Premium Service Declaration and Payment According to Article 94 of the Income Tax Law (GVK) and Articles 15 and 30 of the Corporate Tax Law (KVK) for the Period of July 2023.
28. January 8, 2023, to August 31, 2023 – Declaration and Payment of Digital Services Tax for the Period of July 2023.
29. January 8, 2023, to August 31, 2023 – Declaration and Payment of Tourism Share for Corporate Taxpayers for the Period of July 2023.
30. January 8, 2023, to August 31, 2023 – Declaration and Payment of Communication Tax for the Period of July 2023 in Turkey.
31. January 8, 2023, to August 31, 2023 – Declaration Form Regarding the Purchase of Goods and Services for the Period of July 2023 (Form BA).
32. January 8, 2023, to August 31, 2023 – Declaration Form Regarding the Sales of Goods and Services for the Period of July 2023 (Form BS).
33. January 8, 2023, to August 31, 2023 – 2nd Installment Payment of Valuable Housing Tax for 2023 in Turkey.
34. January 8, 2023, to August 31, 2023 – Declaration by Intermediary Service Providers, Internet Advertising Service Intermediaries, and Cargo and Logistics Businesses Required to Declare within the Scope of VUKGT No. 464 for the Period of July 2023.
35. January 8, 2023, to August 31, 2023 – Declaration by Those Who Post