INFO CENTER
20.11.2024
January 2023 Tax Calendar
January 2023 tax and fee payments and notifications can be found in the list below.
| First Date | Deadline | TAXES/FEES/CHARGES/NOTIFICATIONS AND OTHER |
| 01/07/2022 | 02/01/2023 | 2021 Country Based Report (Annex-6) |
| 01/12/2022 | 02/01/2023 | Notification Form for Goods and Service Purchases for the November 2022 Period (Form Ba) |
| 01/12/2022 | 02/01/2023 | Notification Form for Sales of Goods and Services for the Period November 2022 (Form Bs) |
| 01/12/2022 | 02/01/2023 | Declaration and Payment of Digital Service Tax for November 2022 |
| 01/12/2022 | 02/01/2023 | In 2021 Annual Income Tax Declarations, 2nd Installment Payment for Those Whose Agricultural Earnings in Total Income is 75% and Higher |
| 01/12/2022 | 02/01/2023 | 2023 Opening Certification for the Legal Books to be Used in 2023 |
| 01/12/2022 | 02/01/2023 | Declaration and Payment of Tourism Share for Corporate Taxpayers for the Period of November 2022 |
| 01/12/2022 | 02/01/2023 | Declaration and Payment of Tourism Share for Corporate Taxpayers for the Period of November 2022 |
| 01/10/2022 | 02/01/2023 | Uploading the Electronic Ledger Statements for the September 2022 Period for Taxpayers Who Preferred Monthly Upload |
| 01/12/2022 | 02/01/2023 | Payment of the Tax Calculated on the Tax Declaration Regarding the Assets Owned in Turkey for the Period of November 2022 within the Scope of Asset Peace |
| 01/12/2022 | 02/01/2023 | Notification by Intermediary Service Providers, Internet Advertising Service Intermediaries and Cargo and Logistics Enterprises that are Obliged to Notify within the Scope of Tax Procedure Law No. 464 for the Period of November 2022 |
| 01/12/2022 | 02/01/2023 | Within the scope of Tax Procedure Law No. 538 for the Period of November 2022, Notification by Those Who Publish Immovable (Sale / Rental) and Motor Vehicle (Sales) Announcements on Their Platforms and Those Who Provide Daily Housing Rental Business on Their Platforms |
| 01/01/2023 | 10/01/2023 | Declaration and Payment of Special Consumption Tax on Petroleum and Natural Gas Products for the Period 16-31 December 2022 |
| 02/01/2023 | 10/01/2023 | Submission and Payment of the Declaration Regarding the Payments Against Receipt Made by Notaries for the Period 16-31 December 2022 |
| 01/01/2023 | 16/01/2023 | Declaration and Payment of Special Consumption Tax on Durable Consumption and Other Goods for the Period December 2022 |
| 01/01/2023 | 16/01/2023 | Declaration and Payment of Special Consumption Tax on Motor Vehicles (Not Subject to Registration) for the Period December 2022 |
| 01/01/2023 | 16/01/2023 | Declaration and Payment of Special Communication Tax for December 2022 |
| 01/01/2023 | 16/01/2023 | Declaration and Payment of Banking and Insurance Transactions Tax for the Period December 2022 |
| 01/01/2023 | 16/01/2023 | Resource Utilization Support Fund Deduction Notification and Payment for December 2022 |
| 01/01/2023 | 16/01/2023 | Notification and Payment of Trade Registry Fees for December 2022 |
| 01/01/2023 | 16/01/2023 | Submission and Payment of the Tax Declaration Regarding the Assets Owned Abroad by Responsible Banks and Intermediary Institutions for the Period December 2022 within the Scope of Asset Peace |
| 01/01/2023 | 16/01/2023 | Declaration and Payment of Special Consumption Tax on Alcoholic Beverages, Soft Drinks, Tobacco Products and Macarons for the Period of December 2022 |
| 01/01/2023 | 20/01/2023 | Declaration and Payment of Advertisement and Advertising Tax for December 2022 |
| 01/01/2023 | 20/01/2023 | Declaration and Payment of Entertainment Tax on Joint Bets and Payment of Entertainment Tax on Other Entertainment Taxes for the Period December 2022 |
| 01/01/2023 | 20/01/2023 | Declaration and Payment of Electricity and Gas Consumption Tax for December 2022 |
| 01/01/2023 | 20/01/2023 | Declaration and Payment of Fire Insurance Tax for December 2022 |
| 01/01/2023 | 20/01/2023 | Declaration and Payment of Games of Chance Tax for December 2022 |
| 01/01/2023 | 20/01/2023 | Declaration and Payment of Inheritance and Gift Tax Related to Games of Chance Defined in Law No. 5602 for the Period December 2022 |
| 16/01/2023 | 24/01/2023 | Submission and Payment of the Declaration Regarding the Payments Against Receipt Made by Notaries for the Period of January 1-15, 2023 |
| 16/01/2023 | 25/01/2023 | Declaration and Payment of Special Consumption Tax on Petroleum and Natural Gas Products for the Period January 1-15, 2023 |
| 01/01/2023 | 26/01/2023 | Income Tax Law 94 for the Period December 2022. Declaration and Payment of Withholding Taxes According to Article 94 of the Income Tax Law and Articles 15 and 30 of the KVK with Withholding and Premium Service Declaration |
| 01/01/2023 | 26/01/2023 | cDeclaration and Payment of Withholding Taxes for the October-November-December 2022 Period with Withholding and Premium Service Declaration (Income Tax Law 98. For those who benefit from the right to make a quarterly declaration according to the 3rd paragraph of Article 98 of the Income Tax Law) |
| 01/01/2023 | 26/01/2023 | Declaration and Payment of Withholding Taxes Under Provisional Article 67 of Income Tax Law for the Period October-November-December 2022 |
| 01/01/2023 | 26/01/2023 | Declaration and Payment of Stamp Tax Collected by Deduction from Employment for the Period of December 2022 and Stamp Tax to be Paid against Receipt for Those with Permanent Liability |
| 01/01/2023 | 30/01/2023 | Declaration and Payment of Value Added Tax for the Period October-November-December 2022 |
| 01/01/2023 | 30/01/2023 | Declaration and Payment of Value Added Tax for the Period December 2022 |
| 01/01/2023 | 31/01/2023 | 9th Installment Payment Pursuant to Law No. 7326 |
| 01/11/2022 | 31/01/2023 | Uploading the Electronic Ledger Statements of Taxpayers who have made a Monthly Upload Preference for the October 2022 Period |
| 01/01/2023 | 31/01/2023 | Payment of the Tax Calculated on the Tax Declaration Regarding the Assets Owned in Turkey for the Period of December 2022 within the Scope of Asset Peace |
| 01/01/2023 | 31/01/2023 | Notification by Intermediary Service Providers, Internet Advertising Service Intermediaries and Cargo and Logistics Enterprises that are Obliged to Notify within the Scope of Tax Procedure Law No. 464 for the Period of December 2022 |
| 01/01/2023 | 31/01/2023 | Within the scope of VUKGT No. 538 for the Period of December 2022, Notification by Those Who Publish Immovable (Sale / Rental) and Motor Vehicle (Sales) Announcements on Their Platforms and Those Who Provide Daily Housing Rental Business on Their Platforms |
| 01/01/2023 | 31/01/2023 | Submission and Payment of Recycling Contribution Fee Declaration for the Period October-November-December 2022 |
| 01/01/2023 | 31/01/2023 | 1st Installment Payment of Motor Vehicle Tax |
| 01/01/2023 | 31/01/2023 | Payment of Annual Fees |
| 01/01/2023 | 31/01/2023 | If the Books Used in 2022 are Intended to be Used in 2023, Interim Certification Regarding the Legal Books |
| 01/01/2023 | 31/01/2023 | Declaration and Payment of Tourism Share for Corporate Taxpayers for the Period December 2022 |
| 01/01/2023 | 31/01/2023 | Declaration and Payment of Tourism Share for October-November-December 2022 |
| 01/01/2023 | 31/01/2023 | Declaration and Payment of Communication Tax for December 2022 |
| 01/01/2023 | 31/01/2023 | Notification Form for Goods and Service Purchases for the Period December 2022 (Form Ba) |
| 01/01/2023 | 31/01/2023 | Notification Form for Sales of Goods and Services for the Period December 2022 (Form Bs) |
| 01/01/2023 | 31/01/2023 | Declaration and Payment of Digital Service Tax for December 2022 |
| 01/01/2023 | 31/01/2023 | 13th Installment Payment Pursuant to Law No. 7256 |
| 01/01/2023 | 20/02/2023 | Declaration of 2023 Valuable Residence Tax |
| 01/01/2023 | 28/02/2023 | 1st Installment Payment of 2023 Valuable Housing Tax |
| 01/01/2023 | 31/03/2023 | Uploading the Electronic Ledger Statements of Income Taxpayers who have made a Monthly Upload Preference for the December 2022 Period |
| 01/01/2023 | 31/03/2023 | Uploading of Electronic Ledger Certificates for December 2022 for Income Taxpayers who have made an Upload Preference on the Basis of Temporary Tax Periods |
| 01/01/2023 | 02/05/2023 | Uploading of Electronic Ledger Certificates for December 2022 for Corporate Taxpayers who have made an Upload Preference on the basis of Temporary Tax Periods |
| 01/01/2023 | 02/05/2023 | Uploading the Electronic Ledger Statements for the December 2022 Period for Corporate Taxpayers who have made a Monthly Upload Preference |
| 01/01/2023 | 03/07/2023 | Electronic Disclosure by Financial Institutions of Information on US Accounts Required to be Reported under the Guidelines on the Implementation of the FATCA Agreement |
| 01/01/2023 | 03/07/2023 | 2022 Notification Form for Country-Based Reporting (Annex-5) |
| 01/01/2023 | 31/08/2023 | Submission of the Notification Form Regarding the Real Beneficiary by Other Taxpayers and Other Persons Other Than Corporate Taxpayers |
