The deadlines for filing and payment of the 2024 Corporate Income Tax Returns, as well as the deadlines for the creation and signing of e-Ledgers and the submission of the electronic ledger and certification files to the Revenue Administration’s Information Processing System, have been extended by the Tax Procedure Law Circular No. 188 dated April 29, 2025.

Accordingly:

  • The deadline for submitting the Corporate Income Tax Returns for the 2024 fiscal year, which was originally due by the end of April 30, 2025, and the deadline for the payment of taxes accrued based on these returns, have been extended until the end of Monday, May 5, 2025.

  • The deadlines for the creation and signing of e-Ledgers, which are required to be completed by May 12 and May 14, 2025 (due to May 10, 2025, being a public holiday), and the deadline for uploading the relevant e-Ledger and e-Ledger certificate file to the Revenue Administration’s Information Processing System within the same period, have been extended until the end of Friday, May 16, 2025.

Publication Date: 29/04/2025 – 17:08
Republic of Türkiye
Ministry of Treasury and Finance
Revenue Administration


TAX PROCEDURE LAW CIRCULAR / 188

Subject: Extension of the deadlines for filing Corporate Income Tax Returns for the 2024 fiscal year (originally due by April 30, 2025) and paying the corresponding taxes, as well as the creation, signing, and uploading of e-Ledgers and e-Ledger certificate files by those subject to the electronic ledger (e-Ledger) system.

Date: April 29, 2025
Number: VUK-188/2025-9

1. Introduction:

Due to the requests submitted to our Ministry and based on the authority granted by the repeated Articles 28 and 242 of the Tax Procedure Law No. 213, this Circular concerns the extension of:

  • the deadline for filing Corporate Income Tax Returns for the 2024 fiscal year and the deadline for the payment of the corresponding taxes (originally due by April 30, 2025),

  • and the deadlines for creating and signing e-Ledgers and uploading electronic ledger and e-Ledger certificate files to the Revenue Administration’s Information Processing System (which were due by May 12 and May 14, 2025).

2. Extension of the Deadline for Filing and Payment of Corporate Income Tax Returns:

The deadline for filing Corporate Income Tax Returns for the 2024 fiscal year and the deadline for paying the taxes accrued based on those returns have been extended until the end of Monday, May 5, 2025.

3. Extension of the Deadline for Creation, Signing, and Uploading of e-Ledgers:

The deadlines for the creation and signing of e-Ledgers, as well as for uploading the corresponding electronic ledger and e-Ledger certificate files to the Revenue Administration’s Information Processing System (originally due by May 12 and May 14, 2025), have been extended until the end of Friday, May 16, 2025, considering that May 10, 2025, falls on an official holiday.

SUMMARY

1. What was the original deadline for submitting and paying the 2024 Corporate Income Tax Return?
April 30, 2025 (end of the day).

2. Was the deadline extended?
Yes, both the filing and payment deadlines have been extended to May 5, 2025 (Monday, end of the day).

3. What is the new deadline for Corporate Income Tax payments?
May 5, 2025 (Monday, end of the day).

4. What were the original deadlines for the creation and signing of e-Ledgers?
By the end of May 12 and May 14, 2025.

5. Why were the e-Ledger deadlines changed?
Because May 10, 2025, falls on a public holiday.

6. What is the new deadline for uploading e-Ledger and e-Ledger certificate file?
Until the end of Friday, May 16, 2025.

7. Under which Circular was this extension announced?
Tax Procedure Law Circular No. 188, dated April 29, 2025.


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