| TAX CIRCULAR: 2026-89 | DATE: 29.06.2026 |
The “Financial Holiday” practice, which provides convenience to professionals and taxpayers within the scope of Law No. 5604, will begin on Wednesday, July 1, 2026, and end on Monday, July 20, 2026, this year.
The updated tax calendar and the principles of the application due to the financial holiday are summarized below:
1. Extended Declaration and Payment Deadlines
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The declaration deadline for taxes whose declaration period falls between July 1-20, 2026, has been extended to Monday, July 27, 2026. The payment deadline for the taxes accrued according to these declarations is Tuesday, July 28, 2026.
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For taxes whose last day of the declaration period falls on the five days following July 20 (July 21-25), the declaration deadline will be July 27, 2026, and the payment deadline will be July 28, 2026.
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The declaration and payment deadline for the Value Added Tax (VAT) declarations for the June 2026 period is Tuesday, July 28, 2026.
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The final day for the submission and payment of Accommodation, Stamp, and Withholding and Premium Service Declarations is determined as Monday, July 27, 2026.
2. Taxes Excluded from the Financial Holiday
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Special consumption tax (SCT), banking and insurance transaction tax (BSMV), special communication tax, and games of chance tax are excluded from the scope of the financial holiday.
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Financial holiday provisions are not applied to taxes, duties, and fees collected by customs administrations, special provincial administrations, and municipalities.
3. Litigation and Judicial Periods
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The periods for filing a lawsuit regarding tax procedures do not process during the financial holiday.
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If the last day of the litigation period coincides with the financial holiday or the judicial holiday, this period is considered extended until the end of working hours on September 7, 2026.
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The financial holiday application only extends the litigation period and does not affect the appeal (istinaf and temyiz) application periods.
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