Taxes, which are mostly calculated upon the taxpayer’s declaration and accrued by the tax offices, are paid at the times specified in the relevant tax laws. For taxes based on declaration, the date of submission of the declaration and the payment time are the same. Taxes that can be paid in more than one installment, such as income and corporate taxes, are also specified in the payment period laws.
Since tax payment deadlines are related to the declaration filing period, when the declaration deadlines are extended, the payment terms are automatically extended. The tax due date refers to the last day of the payment period.
SPECIAL PAYMENT PERIOD
The periods determined by tax laws may vary depending on special situations and conditions. The main features are listed below.
Special payment periods to be determined by the Ministry of Treasury and Finance
Regulations regarding payment periods have been made in Article 111 of the Tax Procedure Law. According to this; Taxes are paid within the periods specified in the law. The last day of the payment period is the tax due date.
In case the period is extended due to the application of Articles 15, 17 and 342 of the Tax Procedure Law, the maturity date is the day on which the extended period ends. Article 15 is about force majeure, Article 17 is about granting a grace period, and Article 342 is about additional periods in inheritance and transfer tax.
If the declaration is sent by mail, the declared tax is paid on maturity without waiting for the accrual process to be completed.
The Ministry of Treasury and Finance is authorized to determine the date for depositing money to tax offices with more than 500 taxpayers, within 15 days starting from the date following the end of the maturity date.
Ministry of Treasury and Finance; Payment periods of all kinds of taxes, penalties and delay interest of taxpayers in places where force majeure has been declared, which are within the scope of the Tax Procedure Law and whose payments occur after the disaster date, and taxes accrued based on the declarations they will submit in accordance with the 15th paragraph of this Law (VUK), is authorized to extend the maturity period for a maximum of one year from the expiry date. This authority; It can also be used by determining different periods depending on the region, province, district, locality and disaster victims, the degree of damage from the disaster or tax types.
The days determined in this way serve as the due date of the tax.
DIFFERENT PAYMENT TIMES
The tax is not declared and assessed within the periods specified in the law, or is under-declared, and in some cases, the payment times of the taxes to be assessed are stipulated in Article 112 of the Tax Procedure Law, as explained below.
Tax assessment upon completion, ex officio or by the administration
If the taxes assessed after the normal declaration and payment due dates, additionally, ex officio or by the administration, are accrued before the installment periods, within the installment periods; If it is accrued after the installment periods have been partially or completely expired; Past installments are paid within one month starting from the accrual date.
Situations of abolishment of liability
Taxes assessed upon declaration due to situations that result in the removal of liability, such as leaving the country or death, are paid within the declaration deadline.
The taxpayer’s taxes, which are due after the specified period, are also collected within the same period.
Taxes of those who left the country, died or whose liabilities were abolished due to similar circumstances, as a supplement, ex officio, or assessed by the administration, are paid within one month starting from the date of accrual.
The collection periods stated in this paragraph are extended by the Tax Law until the installment date specified by the Tax Law, if collateral is provided in accordance with the Law on Public Creditors Collection Procedure, and by three months if the installment deadline has passed.
Taxes to be collected according to judicial decision
Taxes whose installment periods have expired, the collection of which has been suspended in accordance with paragraph 3 of Article 27 of the Administrative Procedure Law No. 2577 due to filing a lawsuit in the tax court, are paid within one month from the notification date of the tax calculated according to the decision of the tax court.
Necessity to pay late interest
In addition, for assessments made separately, ex officio, or by the administration, delay interest is calculated within the framework of the following explanations:
-For taxes that are finalized without being the subject of a lawsuit, from the normal due date specified in their own tax laws for the period to which the assessment is relevant, until the accrual date of the last assessment;
-The unpaid portion of the taxes subject to the lawsuit, from the normal due date specified in their own tax laws for the period to which the assessment is relevant, until the notification date of the decision of the judicial body;
For the elapsed periods, delay interest is applied at the rate of the delay interest determined in accordance with Law No. 6183. Delay interest is also paid within the same period. Monthly fractions are not taken into account when calculating the delay interest.
Delay interest on agreed taxes; It is applied to the agreed tax amount for the period from the date specified in the law until the date the reconciliation report is signed.
Taxes and penalties whose collection has stopped due to the filing of a lawsuit can be paid partially or fully during the continuation of the lawsuit, if desired by the taxpayers.
Situation in Excessive and Unduly Paid Taxes
Excessive or inappropriately collected taxes, the application date for correction if the excess or inappropriate collection originates from the taxpayer, in other cases, together with the interest calculated at the rate of deferment interest determined in accordance with Law No. 6183 in the same period, for the period from the date of tax collection to the date of notification of the correction slip to the taxpayer, It is rejected and returned to the taxpayer in accordance with the provisions of Article 120.
If the taxes that must be refunded in accordance with the tax laws are not refunded within three months following the date on which the information and documents that must be completed by the taxpayer in accordance with the relevant legislation are completed, these amounts will be transferred to these amounts for the period from the end of the three-month period until the date when the correction slip is notified to the taxpayer, in accordance with Law No. 6183 in the same period. The interest calculated at the deferment interest rate determined according to the provisions of Article 120 is paid to the taxpayer together with the tax that must be rejected and refunded in accordance with the provisions of Article 120.
Delay Interest in Case of Declaration with Reservation
Taxes that must be refunded and collected in accordance with the judicial decision after being declared and paid with reservation, at the rate of deferment interest to be determined in accordance with the Law No. 6183 on Public Creditors Collection Procedure, within the principles set out in this article, for the period from the date of return to the date of notification of the judicial decision to the tax office. interest is calculated.
Payment Time in Case of Liquidation, Merger, Deviation and Division
In case of liquidation, merger or division, the taxes assessed on the liquidation or merger profits on behalf of the liquidated or merged institutions are paid within the submission
period of the corporate tax return of the institution dissolved due to liquidation or merger. Taxes previously accrued and not yet paid by these institutions are also paid within this period.
From the taxes accrued on behalf of the defunct corporation in the transfers and divisions carried out in accordance with the first and second paragraphs of Article 20 of the Corporate Tax Law;
-accrued on behalf of the dissolved or divided institution in accordance with subparagraph 1 of paragraph a) of these paragraphs, until the end of the month in which the corporate tax return of the transferee or merged institution is submitted for the accounting period in which the transfer or division took place,
-In other cases, it is paid by the transferee or merged institutions within the declaration filing period.
Taxes declared with a withholding tax return are paid by the evening of the 23rd day of the month in which the declaration is submitted.
Payment in Inheritance and Transfer Tax
Inheritance and transfer tax is paid in two equal installments every (3) years from its accrual, in May and November each year. The bonuses to be paid to the winners of competitions and sweepstakes organized by real and legal persons and the taxes deducted from the bonuses to be distributed due to games of chance defined in Law No. 5602 are paid within the declaration filing period.
Payment of inheritance and transfer taxes assessed ex officio
For inheritance and transfer tax, the declaration must be submitted within 4 months from the date of death (in Turkey). If it is not given, 15 days are waited in accordance with Article 342 of the Tax Procedure Law. Additionally, the taxpayer must be notified and given an additional period of 15 days. Even if it is given within this period, it is deemed that there is no tax loss. If it is not given within this period, a penalty assessment will be made.
For Inheritance and Transfer Tax, normal payment periods are calculated from the accrual date, which must be made within 15 days, according to the declaration to be submitted after the second additional period. The normal installment periods for the tax to be released ex officio on behalf of the taxpayer who does not submit a return despite the second additional period or does not show information regarding the tax base in the return he/she submits, are the first of May and the end of November, starting from the end of the 15-day accrual period that must pass after the end of the second additional period.