December 2023 Tax Calendar

December 2023 tax and fee payments and notifications can be found in the list below.

First Date Last Date Taxes/Fees/Declarations and Others
01/09/2023 05/12/2023 Uploading of electronic ledger reports for the August 2023 period for taxpayers who have opted for the temporary tax period upload preference (Circular of the Tax Procedure Law No. 161)
01/10/2023 05/12/2023 Uploading of electronic ledger reports for the September 2023 period for taxpayers who have opted for the temporary tax period upload preference (Circular of the Tax Procedure Law No. 161)
01/08/2023 05/12/2023 Uploading of electronic ledger reports for the July 2023 period for taxpayers who have opted for the temporary tax period upload preference (Circular of the Tax Procedure Law No. 161)
01/09/2023 05/12/2023 Uploading of electronic ledger reports for the August 2023 period for taxpayers who have opted for the monthly upload preference (Circular of the Tax Procedure Law No. 161)
01/12/2023 11/12/2023 Submission and payment of the declaration for payments made by notaries for the period from November 16-30, 2023
01/12/2023 11/12/2023 Declaration and payment of the special consumption tax for petroleum and natural gas products for the period from November 16-30, 2023
01/12/2023 15/12/2023 Declaration and payment of the special consumption tax for durable consumer goods and other goods for the November 2023 period
01/12/2023 15/12/2023 Declaration and payment of the special consumption tax for motor vehicles (non-registrable) for the November 2023 period
01/12/2023 15/12/2023 Declaration and payment of the special communication tax for the November 2023 period
01/12/2023 15/12/2023 Declaration and payment of the bank and insurance transactions tax for the November 2023 period
01/12/2023 15/12/2023 Declaration and payment of the resource utilization support fund deduction for the November 2023 period
01/12/2023 15/12/2023 Declaration and payment of trade registry fees for the November 2023 period
01/12/2023 15/12/2023 Declaration and payment of the special consumption tax for alcoholic beverages, non-alcoholic beverages, tobacco products, and cigars for the November 2023 period
01/12/2023 20/12/2023 Declaration and payment of the chance games tax for the November 2023 period
01/12/2023 20/12/2023 Declaration and payment of the inheritance and transfer tax related to chance games defined in Law No. 5602 for the November 2023 period
01/12/2023 20/12/2023 Declaration and payment of the advertisement and publicity tax for the November 2023 period
01/12/2023 20/12/2023 Declaration and payment of the entertainment tax for joint bets and other entertainment taxes for the November 2023 period
01/12/2023 20/12/2023 Declaration and payment of the electricity and gas consumption tax for the November 2023 period
01/12/2023 20/12/2023 Declaration and payment of the fire insurance tax for the November 2023 period
16/12/2023 25/12/2023 Declaration and payment of the special consumption tax for petroleum and natural gas products for the period from December 1-15, 2023
01/12/2023 26/12/2023 Declaration and payment of stamp tax collected via withholding from November 2023 and stamp tax payment for those with continuous taxpayer status for the November 2023 period
18/12/2023 26/12/2023 Submission and payment of the declaration for payments made by notaries for the period from December 1-15, 2023
01/12/2023 26/12/2023 Declaration and payment of the accommodation tax for the November 2023 period
01/12/2023 26/12/2023 Declaration and payment of the withholding tax under Articles 94 of the Income Tax Law (GVK) and Articles 15 and 30 of the Corporate Tax Law (KVK) for the November 2023 period
01/12/2023 28/12/2023 Declaration and payment of the value-added tax for the November 2023 period
01/12/2022023 02/01/2024 Notification form for goods and services purchases for the November 2023 period (Form Ba)
01/12/2023 02/01/2024 7th Installment Payment Due According to Law No. 7440
01/12/2023 02/01/2024 Notification Form for Sales of Goods and Services in November 2023 (Form Bs)
01/12/2023 02/01/2024 Declaration and Payment of Digital Service Tax for November 2023 Period
01/12/2023 02/01/2024 Second Installment Payment for 2022 Annual Income Tax Declarations with Agricultural Income of 75% or More
01/12/2023 02/01/2024 Opening Certification for Legal Ledgers to Be Used in 2024
01/12/2023 02/01/2024 Declaration and Payment of Tourism Fund for Corporate Taxpayers for November 2023 Period
01/12/2023 02/01/2024 Declaration and Payment of Communication Tax for November 2023 Period
01/12/2023 02/01/2024 Notification of Service Providers for Vehicles, Internet Advertising Service Providers, and Cargo and Logistics Companies for November 2023 Period
01/12/2023 29/02/2024 Electronic Ledger Submission for Monthly Upload Preference Taxpayers for November 2023
01/12/2023 01/04/2024 Electronic Ledger Submission for Income Taxpayers with Temporary Tax Period Preference for November 2023
01/12/2023 30/04/2024 Electronic Ledger Submission for Corporate Taxpayers with Temporary Tax Period Preference for November 2023
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