Can bank accounts be e-seized due to the provisional tax debt for the 2024/1st period, as it will be finalized with the annual corporate tax return?
Yes. Corporate provisional tax accrued during the year is deemed to be cancelled as of the following April 1st. Even if the tax base decreases or a loss occurs in the following provisional tax periods of the year, the provisional tax in the previous periods will appear as a debt until April 1st of the following year, and the tax office can follow up on this debt within the scope of Law No. 6183.
Source: Istanbul Chamber of Certified Public Accountants
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