When to write the severance pay as expense; when it is recognised or paid?

Severance pays are only recognised as expenses when they are paid. SSI leave of an employee that quitted the job in December, 2018. A payroll was prepared and signatures were taken. But the payment was made in January, 2019. So should we include the stamp tax in the tax declaration of December, 2019 and pay it? Or record the payroll in the new year (January 2019) and then make payment to the tax office?

Recognition as an expense is made in 2019 as the payment was made in January. It appears in the tax declaration of January.

Source: İSMMMO
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