Circular 2026 – 051
Important Announcement Published Regarding Income and Corporate Provisional Tax Returns
With the announcement made by the Revenue Administration dated 01.09.2026, within the scope of the new “e-Declaration” application developed to renew the current Electronic Declaration Application, Income Provisional Tax and Corporate Provisional Tax Returns have been made available in the “e-Declaration Test” environment.
The provinces where the pilot application will be carried out have been determined as Afyonkarahisar, Eskişehir, Kayseri, Kırıkkale, and Kırşehir within the scope of the pilot application for the Income and Corporate Provisional Tax Returns for the July-September 2026 period, which are required to be submitted starting from October 1, 2026.
Announcement text;
‘As the Revenue Administration, within the scope of the ’e-Declaration“ application—which was initiated to renew the currently used ”Electronic Declaration Application“ with new, up-to-date, and open-source software in order to provide higher quality service to our taxpayers, adapt to technological innovations, and ensure that declarations are submitted more easily, quickly, uninterruptedly, and securely—the Provisional Income Tax and Provisional Corporate Tax Declarations have been made available in the ”e-Declaration Test“ environment. Taxpayers who wish to examine and test the declarations can log in to the ”e-Declaration Test“ module via the Digital Tax Office and conduct their tests regarding the Provisional Income Tax and Provisional Corporate Tax Declarations.
Starting from October 1, 2026, the Income Provisional Tax and Corporate Provisional Tax Returns for the July-September 2026 taxation period, which are required to be submitted, will be made available under a pilot application for those who have a tax liability for the specified tax types in Afyonkarahisar, Eskişehir, Kayseri, Kırıkkale, and Kırşehir.
Taxpayers who have a tax liability for the specified tax types in the mentioned provinces must submit their tax returns for the July-September 2026 and subsequent periods by accessing the “e-Declaration” application via the Digital Tax Office and using the Income Temporary Tax and Corporate Temporary Tax Returns located under the “+ New Declaration” button.
Furthermore, starting from the July–September 2026 taxation period, taxpayers in the provinces included in the pilot implementation can also submit their tax returns through the “e-Declaration” system via integration (web service) starting on October 1, 2026, provided that the accounting software they use is integrated into the e-Declaration system (all information and documents required for integration have been shared with the accounting software providers requesting integration) by professionals.
By clicking on the user title icon located in the upper right corner of the e-Declaration application's main page and then sequentially clicking on the headings “Help -> e-Declaration Documents -> Get Started”, access can be gained to modules containing detailed explanations regarding the pages of Income Temporary Tax and Corporate Temporary Tax Returns.
Public Announcement.’
You can access the full announcement via the link below.
Sincerely
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