Circulars

Short notes on legislative changes, deadline extensions and practice.

  1. No 2026/22 November 2026 filing calendar: VAT due on 30 November Because 28 November is a Saturday, the October VAT return is due on Monday 30 November. Withholding return on the 26th, provisional tax on 17 November.
  2. No 2026/20 Holidays that will shift filing deadlines in 2027 Ramadan Feast 9–11 March, Feast of Sacrifice 16–19 May 2027. Which deadlines move?
  3. No 2026/21 VAT returns in Istanbul move to the new e-Beyan system According to the Revenue Administration’s announcement of 14 October 2026, VAT returns in Istanbul are filed on the new e-Beyan system from the October 2026 period.
  4. No 2026/16 e-Ledger upload deadlines and the 2026 extensions For monthly upload: the 10th of the 4th month for income taxpayers, the 14th for corporate and other taxpayers. The May and June 2026 extensions.
  5. No 2026/09 Provisional tax: the three 2026 deadlines Q1 on 18 May (17 May is a Sunday), Q2 on 17 August, Q3 on 17 November. No provisional return is filed for the last quarter.