Is It Possible to Apply a Discount to the Premiums, Which were not Subject to Discount in Annual Return, for the Following Years?

It is not possible to apply a discount to the premiums, which were not subject to discount because of income statement or ratio and amount limitation in annual return, for the following years.

In the same way, it is not possible to deduct the part of premium, which is not subject to discount in the related month, from the tax assessment in the following months.

Source: Income Tax Law