Corporate taxpayers will be able to submit their declarations for the 2024 account period on April 1-30.
The period of declaration for capital companies, cooperatives, economic public institutions, economic enterprises belonging to associations or foundations and business partnerships with corporate tax taxpayer begins tomorrow.
In this context, taxpayers will be able to declare the corporate tax on the 2024 account period by the end of April. Corporate tax will be paid again in April 1-30.
The institutions that have been appointed as a special accounting period must pay their taxes until the end of the relevant month they submit their declarations.
Taxpayers will be able to pay their taxes from the “Gib.gov.tr” website of the Revenue Administration (Gib) through the Digital Tax Office and the mobile application of the Bank-Credit cards or accounts of contracted banks with cards of banks operating in the foreign country. In addition, the branches of contracted banks, internet, telephone and mobile banking, such as alternative channels and PTT branches can be paid.
5 percent discount for compatible taxpayers
Information and documents should be added to the declarations such as balance sheet, income table, operating account summary, taxes paid through deduction, earnings in free zones, techno and technophane capital supports, taxes paid in foreign countries, basic financial statements, notifications of corporate partners and board members.
It is important to submit information and documents regarding discounts and exceptions such as R & D, design, cash capital increase and industrial property rights exemption.
5 percent of the tax calculated on the declarations of the corporate tax taxpayers (excluding insurance and reinsurance companies and pension companies and pension investment funds) of corporate tax taxpayers are reduced. For this purpose, conditions such as payment of the declaration to which the discount will be calculated and the taxes of the last two years before this year are paid within the legal period and the absence of a maturity of the debt are required.
