07March2022

2021 Annual Tax Return Period for Wages Started

Annual income tax returns for 2021 income will be submitted to the relevant tax offices in March 2022. (Deadline is 31 Mar 2021)

The details of the subject are included in the General Communiqué dated 27.05.2020 and serial number 311 published by the Revenue Administration. You can click the link for the details.

Per that Communiqué, an annual income tax return should be submitted for the income taxed via withholding in the below cases:

In case of total income amount of employees, who receive salary income from a single employer, exceeds the amount indicated in the fourth income bracket (650.000 TRY for 2021) of the tariff written in the 103rd article,
In case of total income amount of employees, who receive salary income from more than one employer, exceeds the amount indicated in the fourth income bracket (650.000 TRY for 2021), including the income received from primary employer,
In case of employees who receive income from more than one employer, total income received from the secondary employers exceeds the amount in the second income segment of the income tax tariff (53.000 TRY for 2021),

wage incomes should be declared via annual declaration.

With regards to the above; total income tax base should be taken into account.

How to Submit an Annual Income Tax Return?

First of all, it should be noted that the annual income tax return is a personal responsibility of the individuals / employees and the employers do not have any obligations in this regard.

Annual Income Tax Returns would be submitted via Pre-Filled Tax Return System

The individuals can log-in that system via their E-Government account / password.

You can reach the Pre-Filled Tax Return System and the explanations via the link. (In Turkish)

You can reach the announcement of the Revenue Administration with regards to the 2021 annual income tax return period via the link. (In Turkish)

You can reach the detailed info about the 2021 tax return obligations via the link.

Should you have any queries or need further details, please contact your customer representative.

Author Erdoğdu Onur Erol, Category Taxation Law

Notification!

Contents provided in this article serve to informative purpose only. The article is confidential and property of CottGroup^® and all of its affiliated legal entities. Quoting any of the contents without credit being given to the source is strictly prohibited. Regardless of having all the precautions and importance put in the preparation of this article, CottGroup^® and its member companies cannot be held liable of the application or interpretation of the information provided. It is strictly advised to consult a professional for the application of the above-mentioned subject.

For each concrete situation, it is strongly advised to seek guidance from a professional advisor. If you are a customer of ours, please consult with your customer representative before taking any action related to the announcement. If you are not a customer, seek advice from an expert.