According to the compilation made from the data of the Ministry of Treasury and Finance Revenue Administration, commercial income, agricultural income, self-employment income, wage income, real estate capital income (rental income), securities capital income and other earnings and revenues (value) obtained by real persons in 2022. Annual income tax returns can be submitted until 23.59 on Friday, March 31.
In places where force majeure was declared due to the Kahramanmaraş-centered earthquakes that took place on February 6, taxpayers’ declarations can be submitted until 15 August and the taxes to be accrued based on these declarations can be paid until 31 August. Taxpayers who are within the scope of force majeure will be able to pay by submitting their tax returns before these dates.
Income taxpayers who are taxed in real terms due to their commercial, agricultural and professional activities will submit their annual income tax returns electronically.
The income tax accrued on the annual income tax returns to be filed regarding the incomes obtained in 2022 will be paid in two equal installments in March and July of this year. The first installment, together with the stamp tax, must be paid by 31 March, and the second by 31 July.
Taxpayers can pay their taxes through the Interactive Tax Office and GİB mobile application, from credit and debit cards or bank accounts of contracted banks, from branches of contracted banks with credit cards, debit cards and other payment methods of banks operating in foreign countries, alternative payment channels (internet banking, telephone banking, mobile banking), PTT workplaces, all tax offices.
The taxpayer’s housing rental income in a calendar year exceeds the total exemption amount of 9 thousand 500 TL for 2022, the gross amount of the workplace rental income subject to withholding exceeds the limit of submitting a declaration of 70 thousand TL for 2022, and the deduction from the income from the rental of goods and rights and those who are not subject to the exemption application and the amount exceeds the limit of 3 thousand 800 liras for the year 2022, will submit an annual declaration.
Countdown in the Asset Peace app
On the other hand, real and legal persons will be able to benefit from the Asset Peace application by making a notification or declaration until March 31 for some of their assets abroad and inside.
Asset Peace aims to bring real and legal persons’ money, gold, foreign exchange, securities and other capital market instruments abroad to the national economy and to record these assets in the legal books by income and corporate taxpayers.
No tax examination or assessment will be made regarding the amounts corresponding to the declared or declared assets.
In addition, the first installment of the real estate and environmental cleaning tax for 2023 will be paid between March 1 and May 31.