Turkey’s Revenue Administration has extended deadlines for Withholding and Premium Service Declarations, Accommodation Tax and Stamp Tax Declarations, as well as Value Added Tax (VAT) returns, under Tax Procedure Law Circular No. VUK-199/2026-5 issued on 15 May 2026.

Turkey’s Revenue Administration has issued Tax Procedure Law Circular No. VUK-199/2026-5 on 15 May 2026, extending the filing and payment deadlines for several tax returns under the authority granted by Article 28 of Law No. 213 (Tax Procedure Law).

The filing deadlines for Withholding and Premium Service Declarations, Accommodation Tax Declarations and Stamp Tax Declarations, originally due by 26 May 2026, have been extended to 3 June 2026. The extension also applies to the corresponding tax payment deadlines arising from these declarations.

In addition, the filing deadline for Value Added Tax (VAT) Declarations, originally due by the end of 1 June 2026, has been extended to 5 June 2026. The payment deadlines for taxes assessed based on VAT returns have also been extended accordingly.

The Circular, issued following requests submitted to the Ministry of Treasury and Finance, applies to the specified reporting periods and tax categories as set out in the announcement by the Revenue Administration.