The Turkish tax system is based on the declaration of taxable income or value to the official authorities. This method, known as the declaration-based taxation system, covers a comprehensive process from assessment to payment. Taxpayers are required to submit their declarations in the form and within the deadlines set by law. Otherwise, they are subject to special irregularity fines. In this article, you can learn what a tax declaration is, in which areas it is used, and what types exist.
What Is a Tax Declaration and How to Check It?
A tax declaration, also called a statement or return, is a written document used to inform official authorities of a specific situation. It plays a crucial role in taxation processes, ensuring that the core stages—assessment, notification, accrual, and collection—run smoothly. Declarations are also required at the company formation stage and throughout business operations. In summary, you must submit tax declarations to report your income, liabilities, changes from previous filings, and other relevant information to the authorities.
Taxpayers can conveniently check their declarations online. The e-Declaration System (e-Beyanname), provided by the Revenue Administration (GİB), allows you to access your submitted forms anytime. You can also view your previous filings through e-Government (e-Devlet) by searching for the type of declaration and completing the required information on the page that appears.
In Which Areas Are Tax Declarations Used?
Tax declarations are used to officially report situations that concern taxpayers or businesses. One of the primary examples is the tax plate, which shows taxable income and the corresponding rates forming the basis for tax assessment. Since tax plates are prepared based on declared information, they cannot be obtained without a declaration. Other common areas of use include:
- Financial declarations
- Seal declarations
- Signature declarations
- Chamber registration declarations
The main purpose of a tax declaration is to determine the amount of tax payable. By submitting declarations, taxpayers report their obligations to the tax office, enabling the authorities to confirm liabilities and initiate the payment process. Declarations made within the legally defined periods ensure compliance and prevent taxpayers from facing penalties for special irregularities.
How to Submit a Tax Declaration?
There are several ways to submit a tax declaration. Depending on the purpose, taxpayers can file in person at tax offices, through e-Government, or via the e-Declaration system. This online platform, operated by the Revenue Administration, eliminates the need to visit physical offices. Individual taxpayers can apply in person, while legal entities must have their legal representatives register with the relevant tax office.
To file online, you must first prepare your computer following the technical instructions available on GİB’s website under “Required Programs” and “Guides.” After installing the necessary programs, such as the Declaration Preparation Program (Beyanname Düzenleme Programı), you can proceed with the following steps:
- Package the prepared declarations in files not exceeding 1 MB.
- Log in to the e-Declaration portal with your user code and password.
- Select the “Send Package” menu.
- Click “Select” to choose the related file.
- Click “Send” to complete the process.
All these procedures can be handled more efficiently with the professional support of Jestiyon. This system allows your certified public accountant to calculate and upload declarations directly. You can view and approve the documents in the “Documents” section. Once approved, you can pay the related taxes via the Interactive Tax Office using the provided link. You can also review past filings from the same portal.
Types of Tax Declarations
Tax declarations vary according to their purpose and content, generally determined by the type of tax being reported. They can also differ depending on the taxpayer type and income category. For example, under the Income Tax Law, there are three main declaration types: annual, individual (münferit), and withholding (muhtasar). Individual declarations are submitted by limited taxpayers for income not subject to withholding or included in annual filings.
Withholding Declaration
The withholding declaration, regulated under Article 84 of the Income Tax Law No. 193, requires employers or withholding agents to collectively report taxes deducted at source along with their bases. In other words, the taxpayer responsible for withholding is the employer or the person obligated to make deductions from payments. These declarations can be filed monthly or quarterly. A typical example is the employer’s income tax withholding on employees’ salaries.
Value Added Tax (VAT) Declaration
VAT is paid by the buyer of a good or service. Through the VAT declaration, taxpayers report the amount of VAT they owe. It must be filed by the 28th day of each month using the Value Added Tax Return form. The declaration can be submitted in person or online, and the VAT amount must be paid by the end of the same day.
Annual Income Tax Declaration
The annual income tax declaration is submitted by individuals or entities for the income earned during the year. It determines the amount of tax due on annual earnings and revenues. Taxable income elements include:
- Commercial income
- Agricultural income
- Self-employment income
- Salary income
- Real estate income
- Investment income
- Other earnings and revenues
These declarations must be filed within the legally defined period—between the beginning and end of March. Late filings result in special irregularity fines proportional to the delay period.
Corporate Tax Declaration
The Corporate Tax Declaration applies to capital companies such as joint-stock, limited liability, and limited partnership corporations with share capital. It must be filed by the end of April each year. Based on this declaration, the amount of tax due on the company’s annual net income is determined. Although multiple branches or offices may exist, all income is consolidated into a single declaration.
Provisional Tax Declaration
Provisional tax applies to corporate taxpayers, real taxpayers under the commercial system, and self-employed individuals. It enables taxpayers to prepay part of their annual income or corporate tax obligations based on quarterly profits. These declarations must be submitted by the 17th day of the second month following each quarter.
Simplified Procedure Declaration
Under the simplified procedure, taxation is based on the difference between income and expenses during the fiscal period. Taxpayers subject to this system declare their profits or losses to the authorities. Those filing simplified declarations are exempt from many obligations such as withholding or rental expense reporting.
Stamp Duty Declaration
Stamp duty applies to official documents that confirm the validity of legal transactions. The Stamp Duty Declaration documents the expenses arising from such transactions. Failure to declare stamp duty on time may result in penalties, including tax loss fines and late fees. These declarations must be filed by the 23rd day of the following month.
Ensuring your tax declarations are submitted accurately and on time is essential to maintain compliance and avoid costly penalties. At ÖzbekCPA, we provide end-to-end professional support — from preparing and reviewing declarations to filing them through the e-declaration system.
To learn more about our tailored tax and accounting services or to speak directly with our experts please contact us.
