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Can those who are below the gross sales limit of 50 million TL add only the income statement to their provisional tax return?

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Can those who fall below the 50 million TL sales limit add only the income statement to the provisional tax return?

Those who have never sent their 2024/2. Period provisional tax return and whose gross sales income is below the 50 million TL limit as of the end of 2023 will add only the income statement to the provisional tax return.

These taxpayers will not make inflation adjustment records. They will prepare provisional tax returns as before.


Source: Istanbul Chamber of Certified Public Accountants
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