Law No. 7566: fourth-period provisional tax returns
The removal of the first nine-month limitation in the provisional tax provision affects end-of-period declaration preparations.
The relevant article of Law No. 7566 removed the limitation for the first nine months from the provisional tax regulation in the Income Tax Law. Thus, the provisional tax calculation and declaration system gained importance again for the fourth period.
The effective article of the law states that this change will be applied to declarations regarding income and gains for taxation periods starting from the beginning of 2025. Businesses with special accounting periods need to evaluate their own periods separately.
Accounting teams should not consider year-end closing preparation independently of the provisional tax calendar. The News does not announce a specific declaration or payment date; The current calendar, including time extensions, should be checked from the Revenue Administration announcements.
Automatic translation. If in doubt, review the Turkish text and the official source.