We have summarized the key tax payments, fee obligations, and upcoming notifications due in November 2023 for your convenience in Turkey.
The following are the key tax related deadlines and obligations for November 2023 in Turkey:
| Provisional Income Tax for 2023 III. Provisional Tax Period (July-August-September) in Turkey | Declaration and Payment: 10.01.23 to 11.17.23 |
| Provisional Corporate Tax for 2023 III. Provisional Tax Period (July-August-September) | Declaration and Payment: 10.01.23 to 11.17.23 |
| Real Beneficiary Notification by Corporate Taxpayers (Attachment of Provisional Corporate Tax Declaration for 2023 III. Provisional Tax Period) | Declaration: 10.01.23 to 11.17.23 |
| Electronic Ledger Certificates Upload for September 2023 (Taxpayers Who Prefer Provisional Tax Periods) | Deadline: 10.01.23 to 11.30.23 |
| Receipt Payments Made by Notaries (Period 16-31 October 2023) | Declaration and Payment: 11.01.23 to 11.09.23 |
| Special Consumption Tax on Petroleum and Natural Gas Products (Period 16-31 October 2023) | Declaration and Payment: 11.01.23 to 11.10.23 |
| Special Consumption Tax (Not Subject to Registration) on Motor Vehicles (October 2023) | Declaration and Payment: 11.01.23 to 11.15.23 |
| Special Communication Tax (October 2023) | Declaration and Payment: 11.01.23 to 11.15.23 |
| Banking and Insurance Transactions Tax (October 2023) | Declaration and Payment: 11.01.23 to 11.15.23 |
| Resource Utilization Support Fund Deduction (October 2023) | Declaration and Payment: 11.01.23 to 11.15.23 |
| Trade Registry Fees (October 2023) | Declaration and Payment: 11.01.23 to 11.15.23 |
| Special Consumption Tax on Alcoholic Beverages, Soft Drinks, Tobacco Products, and Macarons (October 2023) | Declaration and Payment: 11.01.23 to 11.15.23 |
| Special Consumption Tax on Durable Consumption and Other Goods (October 2023) | Declaration and Payment: 11.01.23 to 11.15.23 |
| Inheritance and Gift Tax (Games of Chance Defined in Law No. 5602, October 2023) | Declaration and Payment: 11.01.23 to 11.20.23 |
| Announcement and Advertisement Tax (October 2023) | Declaration and Payment: 11.01.23 to 11.20.23 |
| Entertainment Tax on Joint Bets (October 2023) | Declaration and Payment: 11.01.23 to 11.20.23 |
| Electricity and Gas Consumption Tax (October 2023) | Declaration and Payment: 11.01.23 to 11.20.23 |
| Fire Insurance Tax (October 2023) | Declaration and Payment: 11.01.23 to 11.20.23 |
| Games of Chance Tax (October 2023) | Declaration and Payment: 11.01.23 to 11.20.23 |
| Accommodation Tax (October 2023) | Declaration and Payment: 11.01.23 to 11.27.23 |
| Withholding Tax and Social Security Premium Service Declaration and Payment (October 2023) | According to Article 94 of the Income Tax Law (GVK) and Articles 15 and 30 of the Corporate Tax Law (KVK) Declaration and Payment: 11.01.23 to 11.27.23 |
| Stamp Duty (Collected by Deduction from Remuneration and Paid by Those with Permanent Obligations, October 2023) | Declaration and Payment: 11.01.23 to 11.27.23 |
| Value-Added Tax (October 2023) | Declaration and Payment: 11.01.23 to 11.28.23 |
| 2nd Installment Payment of Environmental Cleaning Tax for 2023 | Deadline: 11.01.23 to 11.30.23 |
| Tourism Share for Corporate Taxpayers (October 2023) | Declaration and Payment: 11.01.23 to 11.30.23 |
| Communication Tax (October 2023) | Declaration and Payment: 11.01.23 to 11.30.23 |
| Declaration by Intermediary Service Providers, Internet Advertising Service Intermediaries, and Cargo and Logistics Businesses (October 2023) | Within the Scope of VUKGT No. 464 Deadline: 11.01.23 to 11.30.23 |
| Declaration by Those Who Post Immovable (Sale/Lease) and Motor Vehicle (Sale) Announcements on Their Platforms, and Those Who Provide Daily Housing Rental Business on Platforms (October 2023) | Within the Scope of VUKGT No. 538 Deadline: 11.01.23 to 11.30.23 |
| 18th Installment Payment (Law No. 7256) | Deadline: 11.01.23 to 11.30.23 |
| 6th Installment Payment (Law No. 7440) | Deadline: 11.01.23 to 11.30.23 |
| 14th Installment Payment (Law No. 7326) | Deadline: 11.01.23 to 11.30.23 |
| 2nd Installment Payment of Additional Motor Vehicles Tax | Deadline: 11.01.23 to 11.30.23 |
| Declaration Form Regarding the Purchase of Goods and Services (October 2023, Form BA) | Deadline: 11.01.23 to 11.30.23 |
| Declaration Form Regarding the Sales of Goods and Services (October 2023, Form BS) | Deadline: 11.01.23 to 11.30.23 |
| Digital Services Tax (October 2023) | Declaration and Payment: 11.01.23 to 11.30.23 |
| 1st Installment Payment for Those with Agricultural Earnings of 75% or Higher in Total Income in Annual Income Tax Returns of 2022 | Deadline: 11.01.23 to 11.30.23 |
| 2nd Installment Payment of Inheritance and Gift Tax | Deadline: 11.01.23 to 1.31.24 |
| 2nd Installment Payment of Property Tax for 2023 | Deadline: 11.01.23 to 1.31.24 |
| Electronic Ledger Certificates Upload for October 2023 (Taxpayers Who Prefer Monthly Uploading) | Deadline: 11.01.23 to 11.30.23 |
| Electronic Ledger Certificates Upload for October 2023 (Income Taxpayers Who Prefer Loading on the Basis of Provisional Tax Periods) | Deadline: 11.01.23 to 4.01.24 |
| Electronic Ledger Certificates Upload for December 2023 (Corporate Tax Payers Who Prefer Uploading on the Basis of Provisional Tax Periods) | Deadline: 11.01.23 to 4.30.24 |
| Receipt Payments Made by Notaries (Period 1-15 November 2023) in Turkey | Declaration and Payment: 11.16.23 to 11.24.23 |
| Special Consumption Tax on Petroleum and Natural Gas Products (Period 1-15 November 2023) in Turkey | Declaration and Payment: 11.16.23 to 11.27.23 |
| Electronic Ledger Certificates Upload for July 2023 (Taxpayers Who Prefer Provisional Tax Periods) | Deadline: 8.01.23 to 11.30.23 |
| Electronic Ledger Certificates Upload for August 2023 (Taxpayers Who Prefer Monthly Uploading) | Deadline: 9.01.23 to 11.30.23 |
| Electronic Ledger Certificates Upload for August 2023 (Taxpayers Who Prefer Uploading on the Basis of Provisional Tax Periods) | Deadline: 9.01.23 to 11.30.23 |
These deadlines and obligations should be carefully observed to ensure compliance with tax regulations for November 2023 in Turkey.
San Global is well-equipped to assist you with your Employer of Record (EOR) and payroll requirements (also known as the Umbrella Company) in Turkey. We are capable of handling your HR (Recruitment) needs, even in the absence of a legal entity in Turkey.