What is the expiration day of Vat Declaration?
1-Until when vat declarations are supposed to be given?
The ones, who are held responsible for cutting off vat according to the sub article number 9, are liable to give vat declarations until the end of 24th of the taxation day.
Exemplum 1: The taxpayer who trades liable to vat in 2013 period, is supposed to declare his operations with vat number 1, until April 24 of 2013.
Exemplum 2: According to the ministry of finance, in the sub article number 9 of the article, the tax payer is supposed to declare the vat amount that he apprehends in January 15 of 2012.
2- When will the vat declaration be given when tax payer quit the job?
The tax payer, who quit the job, can give vat declaration on 24th of the following day of his quit.
Exemplum The one who quit the job on July 10 of 2013, is supposed to pay vat declaration until August 24 of 2013.
3- How can vat declaration be given in importation?
In the case that vat declaration has to be done with customs entry or special declarations, They will be given to customs office when the vat liability has started.
4- Does vat declaration expiration day extend in case of the death of one of the tax payer?
In case of the death of the liable, 3 months will be added to the vat declaration.
Exemplum: When the taxpayer who are liable to 3 months taxation period, died in 15th June of 2013, his vat declaration of the death period meaning the terms from first April to 15th May, will be given to between the periods of first July and 15th October.
5- When will vat declaration be given in the case that one of the taxpayers left the country?
In the case that one of the taxpayers leaves the country, tax declaration will be given within following fifteen days.
Exemplum: The taxpayer, who decided to leave the country on 18th January of 2012, will give vat declaration of June 2012 period on the period between 3rd June and 18th June which corresponds to the following 15 days period.
Source: Vat Legislation
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