With the Tax Procedure Law General Communiqué No: 565 published in the Official Gazette dated September 25, 2024 and numbered 32673, the practice of submitting Form BA and Form BS notifications starting from the notifications for the September 2024 period has been terminated.
For the periods prior to the September 2024 period, the enforcement of of the General Communiqué on Tax Procedure Law (Serial No: 362), General Communiqué on Tax Procedure Law (Serial No: 381) and General Communiqué on Tax Procedure Law (Serial No: 396) will continue.
The Communiqué will enter into force on October 1, 2024 to be applied for the period of September 2024 and the following periods.
You can access the relevant circular here (In Turkish).
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
