{"id":423,"date":"2026-01-13T14:35:18","date_gmt":"2026-01-13T14:35:18","guid":{"rendered":"https:\/\/www.moore.com.tr\/?p=423"},"modified":"2026-01-13T14:35:20","modified_gmt":"2026-01-13T14:35:20","slug":"the-deadline-for-declaring-and-paying-the-2024-local-minimum-supplementary-corporate-tax-has-been-extended-to-wednesday-january-28-2026","status":"publish","type":"post","link":"https:\/\/www.moore.com.tr\/en\/the-deadline-for-declaring-and-paying-the-2024-local-minimum-supplementary-corporate-tax-has-been-extended-to-wednesday-january-28-2026\/","title":{"rendered":"\u00a02024 Local Minimum Complementary Corporate Income Tax Declaration and Payment Deadline Extended to Wednesday, January 28, 2026"},"content":{"rendered":"<p>Circular 2026 \u2013 018<br><br><strong>2024 Local Minimum Complementary Corporate Income Tax Declaration and Payment Deadline Extended to Wednesday, January 28, 2026<\/strong><br><br>VUK-195\/2026-1 numbered Tax Procedure Law Circular, published on January 13, 2026, regarding the submission deadlines for the Local Minimum Additional Corporate Tax Returns for the 2024 accounting period, which were due by the end of January 15, 2026, and the payment deadlines for the taxes accrued on these returns.\u00a0<strong>Wednesday, January 28, 2026<\/strong>\u00a0extended until the end of the day.<br><br>As is known, within the scope of the \u201cLocal and Global Minimum Top-up Corporate Tax\u201d regulations added to the Corporate Tax Law, multinational enterprise groups' resident subsidiary enterprises in Turkey, with tax periods corresponding to the calendar year, were required to submit their Local Minimum Top-up Corporate Tax declarations for the year 2024 to the tax office they are affiliated with for corporate tax purposes between December 1-31, 2025. However, with a regulation, this period was extended to the end of Thursday, January 15, 2026. This time, with the published circular, this period\u00a0<strong>by the end of Wednesday, January 28, 2026<\/strong>\u00a0extended.<br><br>You can access the circular in question at the following link.<br><br><a href=\"https:\/\/link.setrowid.com\/system\/gopage.php?m=471&amp;l=20121322&amp;id=6b774028400e4231fc719ed031b125c77d9b49b3621a1d5c79&amp;g=ca9e3aec3ba03843c167\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/gib.gov.tr\/mevzuat\/kanun\/434\/sirkuler\/1134<\/a><br><br>Sincerely<\/p>\n\n\n\n<figure class=\"wp-block-image is-resized\"><img decoding=\"async\" src=\"https:\/\/resize.yandex.net\/mailservice?url=https%3A%2F%2Fstock.setrow.com%2Fphoto%2F471%2Fimages%2Fftsftsa.png&amp;proxy=yes&amp;key=020f294734d71bbd9a7f761d227cb92f\" alt=\"Please view the images\" style=\"width:1625px;height:auto\" \/><\/figure>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Sirk\u00fcler\u00a02026 &#8211; 018 2024 Y\u0131l\u0131 Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyan ve \u00d6deme S\u00fcresi 28 Ocak 2026 \u00c7ar\u015famba G\u00fcn\u00fcne Uzat\u0131lm\u0131\u015ft\u0131r 13 Ocak 2026 tarihinde yay\u0131mlanan VUK-195\/2026-1 say\u0131l\u0131 Vergi Usul Kanunu Sirk\u00fcleri ile 15 Ocak 2026 g\u00fcn\u00fc sonuna kadar verilmesi gereken 2024 hesap d\u00f6nemine ili\u015fkin Yerel Asgari Tamamlay\u0131c\u0131 Kurumlar Vergisi Beyannamelerinin verilme s\u00fcreleri ve bu beyannameler [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":424,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-423","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirkuler"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00a02024 Y\u0131l\u0131 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