On 3 May 2021, the Turkish Revenue Administration has issued Circular No. 134, which extends the submission and payment periods of the Income and Corporate Provisional Tax Returns for 2021.

According to the announcement, the Provisional Tax Period (January-February-March), which must be submitted by the end of 17 May 2021, and the payment periods of taxes accrued on these returns, have been extended until the end of 31 May 2021. The said extension will also cover the taxpayers subject to the special accounting period whose declaration date is the end of 17 May 2021 as of the relevant temporary tax period.