On 10 February 2024, Turkey’s Revenue Administration published the Tax Procedure Law Circular No. 164 of 10 February 2024. This circular extends the VAT return and payment deadline for taxpayers responsible for VAT deduction. Previously, taxpayers liable for deductions were required to submit VAT Return No. 2 by the 21st of the following month and make the payment by the 23rd of the corresponding month, which went into effect from the January 2024 period (for filing for February 2024). However, Tax Procedure Law Circular No. 164 now extends the deadline for returns and payments to the 25th of the following month until further notice. Additionally, the deadline for standard VAT returns and payment was previously extended to the 28th of the following month in accordance with the Tax Procedure Law Circular No. 149 of 2022.
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