Liquidation Declarations;
Corporate Tax Declaration for entering into liquidation;
As stated in Article 14 of the Corporate Tax Law, it is submitted to the tax office between the first day of the 4th month following the month in which the accounting period is closed and the evening of the last day.
Accordingly;
It is submitted to the tax office to which the institution is affiliated by the liquidator between the first day of the 4th month following 01/05/2024 and the evening of the LAST day (01.09.2024 – 30.09.2024).
Tax Office:
The information that the company has entered into liquidation must be reported to the tax office within 1 month.
The period type “short period” is selected in the corporate tax declaration for entering into liquidation.
It will be submitted as an e-declaration from the GİB bdp program.
The liquidation end declaration is;
The final corporate tax return must be submitted within 1 month from the registration of the completion of the liquidation process.
Source: Corporate Tax Law General Application Communiqué
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