THE DEADLINE FOR FILING THE QUALIFIED DOMESTIC MINIMUM TOP-UP TAX RETURNS HAS BEEN EXTENDED

From the Turkish Revenue Administration;

“TAX PROCEDURAL LAW CIRCULAR / 193
Subject: Extension of the filing deadlines and payment deadlines for the Qualified Domestic Minimum Top-Up Tax returns for the 2024 fiscal period, which are required to be submitted by the end of 31 December 2025.

Date: 01/12/2025

Number: VUK-193/2025-14

Introduction

Due to the requests submitted to our Ministry, and based on the authority granted in the repeated Article 28 of the Tax Procedural Law No. 213, this Circular concerns the extension of the filing deadlines and the payment deadlines for the Qualified Domestic Minimum Top-Up Tax returns for the 2024 fiscal period, which are required to be submitted by the end of 31 December 2025.

Extension of Filing and Payment Deadlines for the Qualified Domestic Minimum Top-Up Tax Returns

The filing deadlines and the payment deadlines for the Qualified Domestic Minimum Top-Up Tax returns for the 2024 fiscal period, which are required to be submitted by the end of 31 December 2025, have been extended until Thursday, 15 January 2026.”

Click here to access the Announcement.

Kind regards.