02/10/2023

Your Comprehensive Guide to October 2023 Tax Deadlines and Obligations in Turkey

Welcome to the October 2023 fiscal calendar, where we’ve gathered important dates and key information related to tax payments in Turkey, fees, and notifications that you need to be aware of.

Below is a summary of the significant dates and descriptions of various financial obligations for October 2023:

Tax Deadlines and Obligations in Turkey October 1st – October 10th, 2023

  • Declaration and Payment of Special Consumption Tax on Petroleum and Natural Gas Products for the Period of September 16th-30th, 2023.

Tax Deadlines and Obligations in Turkey October 1st – October 16th, 2023

  • Declaration and Payment of Special Consumption Tax on Alcoholic Beverages, Soft Drinks, Tobacco Products, and Macarons for September 2023.
  • Declaration and Payment of Special Consumption Tax on Durable Consumption and Other Goods for September 2023.
  • Declaration and Payment of Special Consumption Tax (Not Subject to Registration) on Motor Vehicles for September 2023.
  • Declaration and Payment of Special Communication Tax for September 2023.
  • Declaration and Payment of Banking and Insurance Transactions Tax for September 2023.
  • Declaration and Payment of Resource Utilization Support Fund Deduction for September 2023.
  • Declaration and Payment of Trade Registry Fees for September 2023.

Tax Deadlines and Obligations in Turkey October 1st – October 20th, 2023

  • Declaration and Payment of Inheritance and Gift Tax Regarding Games of Chance Defined in Law No. 5602 for September 2023.
  • Declaration and Payment of Announcement and Advertisement Tax for September 2023.
  • Declaration and Payment of Entertainment Tax on Joint Bets and Payment of Entertainment Tax for September 2023.
  • Declaration and Payment of Electricity and Gas Consumption Tax for September 2023.
  • Declaration and Payment of Fire Insurance Tax for September 2023.
  • Declaration and Payment of Games of Chance Tax for September 2023.

Tax Deadlines and Obligations in Turkey October 1st – October 26th, 2023

  • Declaration and Payment of Accommodation Tax for September 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 September 2023.
  • Withholding Tax and Premium Service Declaration and Payment for July-August-September 2023 (for Those Who Benefit from the Right to Submit Quarterly Declarations According to the 3rd Paragraph of Article 98 of the Income Tax Law).
  • Declaration and Payment of Withholdings Made within the Scope of Income Tax Provisional Article 67 for July-August-September 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 September 2023.

Tax Deadlines and Obligations in Turkey October 1st – October 30th, 2023

  • Declaration and Payment of Value-Added Tax for September 2023.
  • Declaration and Payment of Value Added Tax for July-August-September 2023.
  • Declaration Form Regarding the Purchase of Goods and Services for September 2023 (Form BA).
  • Declaration Form Regarding the Sales of Goods and Services for September 2023 (Form BS).
  • Declaration and Payment of Digital Services Tax for September 2023.
  • Declaration and Payment of Tourism Share for Corporate Taxpayers for September 2023.
  • Declaration and Payment of Tourism Share for July-August-September 2023.
  • Declaration and Payment of Recovery Contribution Declaration for July-August-September 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 September 2023.
  • Declaration by Those Who Post Immovable (Sale/Lease) and Motor Vehicle (Sale) Announcements on their Platforms, and Those Who Provide Daily Housing Rental Business on Platforms, within the scope of VUKGT No. 538 for September 2023.
  • 5th Installment Payment to be Paid According to Law No. 7440.
  • Declaration and Payment of Communication Tax for September 2023.

Tax Deadlines and Obligations in Turkey October 1st – November 17th, 2023

  • Declaration and Payment of Provisional Income Tax for 2023 III. Provisional Tax Period (July-August-September).
  • Declaration and Payment of Provisional Corporate Tax for 2023 III. Provisional Tax Period (July-August-September).
  • Declaration of the Notification Form Regarding the Real Beneficiary by the Corporate Taxpayers in the Attachment of the Provisional Corporate Tax Declaration for 2023 III. Provisional Tax Period (July-August-September).

Tax Deadlines and Obligations in Turkey October 1st – November 30th, 2023

  • Uploading of Electronic Ledger Certificates for the Period of September 2023 of Taxpayers Who Have Preferred Uploading on the Basis of Provisional Tax Periods.

Tax Deadlines and Obligations in Turkey October 1st, 2023 – February 1st, 2024

  • Uploading of Electronic Ledger Certificates for the Period of September 2023 of Taxpayers Who Have Preferred Monthly Uploading.

Tax Deadlines and Obligations in Turkey October 2nd – October 10th, 2023

  • Declaration and Payment of the Receipt Payments Made by Notaries for the Period of September 16th-30th, 2023.

Tax Deadlines and Obligations in Turkey October 16th – October 24th, 2023

  • Declaration and Payment of the Receipt Payments Made by Notaries for the Period of October 1st-15th, 2023.

Tax Deadlines and Obligations in Turkey October 16th – October 25th, 2023

  • Declaration and Payment of Special Consumption Tax on Petroleum and Natural Gas Products for the Period of October 1st-15th, 2023.

Tax Deadlines and Obligations in Turkey July 1st, 2023 – October 2nd, 2023

  • Uploading of Electronic Ledger Certificates for the Period of June 2023 of Taxpayers Who Have Preferred Monthly Uploading.

Tax Deadlines and Obligations in Turkey August 1st, 2023 – October 31st, 2023

  • Uploading of Electronic Ledger Certificates for the Period of July 2023 of Taxpayers Who Have Preferred Monthly Uploading.

Tax Deadlines and Obligations in Turkey September 1st, 2023 – October 2nd, 2023

  • Declaration Form Regarding the Sales of Goods and Services for the Period of August 2023 (Form BS).
  • Declaration and Payment of Digital Services Tax for the Period of August 2023.
  • Declaration and Payment of Tourism Share for Corporate Taxpayers for the Period of August 2023.
  • Declaration and Payment of Communication Tax for the Period of August 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 August 2023.
  • Declaration by Those Who Post Immovable (Sale/Lease) and Motor Vehicle (Sale) Announcements on their Platforms, and Those Who Provide Daily Housing Rental Business on Platforms, within the scope of VUKGT No. 538 for the Period of August 2023.
  • 4th Installment Payment to be Paid According to Law No. 7440.
  • 17th Installment Payment in Accordance with Law No. 7256.
  • 13th Installment Payment in Accordance with Law No. 7326.
  • Declaration Form Regarding the Purchase of Goods and Services for the Period of August 2023 (Form BA).

Stay informed and mark these important dates in your calendar to ensure compliance with your fiscal responsibilities for the month of October 2023.

Azkan Group can support you in your Employer of Record (EOR) and payroll requests (also called Umbrella Company) in Turkey. We can manage your HR requests even if you don’t have a legal entity in Turkey.