The deadlines for submitting the Annual Income Tax returns for the fiscal year 2023, which were due by the end of April 1, 2024, along with the payment deadlines for the taxes accrued on these declarations, have been extended. This extension also applies to the submission of the "Form Ba-Bs" notifications for the February 2024 period, which were due by the same date, and the creation and signing of e-Ledgers that must be uploaded to the Revenue Administration's IT System within the same timeframe, including the "Electronic Ledger Certificates."

Technopark (technology development zone) employees could also be obliged to submit an Annual Income Tax Declaration if certain conditions are met, according to Temporary Article 2 of Law No. 4691.

Provisional Article 2 of Law No. 4691 states the following provision: "Until 31/12/2028, income tax calculated after applying the minimum subsistence discount on the wages of R&D, design and support personnel working in the region related to their duties; would be canceled by deducting from the tax accrued on the monthly withholding declaration to be submitted."

Taxpayers / individuals who have annual income tax return obligations due from their wage incomes or other non-wage incomes / personal investments in 2023 (including R&D and technology development zone employees) can submit their annual income tax returns by using the Pre-filled Tax Return System of the Revenue Administration.

The employees can reach Pre-filled Tax Return System via their personal e-Government account passwords. You can also check the detailed info of the Revenue Administration Pre-Filled Tax Return System on the below link:

Pre-Filled Tax Return System (In Turkish)

The amendment to the 50th Series General Communiqué on Value Added Tax (VAT) was published in the Official Gazette dated February 10, 2024.

With the amendment: