When should the limited company liquidation entry corporate tax declaration be submitted?
The Corporate Tax Declaration for entering liquidation; As stated in Article 14 of the Corporate Tax Law, it is submitted from the first day of the 4th month following the month in which the accounting period is closed until the end of the last day.
Example: The liquidation entry declaration for a company entering liquidation on 4.4.2024;
The declaration for the period 01/01/2024-04/04/2024 will be submitted according to the definition above;
It will be submitted on 01-31/AUGUST/2024. The declaration cannot be submitted before this date.
The Period type “short period” is selected in the declaration.
It will be submitted as an e-declaration from the Revenue Administration BDP program.
The liquidation end declaration; It will be submitted within 1 month from the registration of the end of the liquidation process (final declaration).
On the other hand, the Chamber of Commerce notifies the Tax Office that the company has entered liquidation. In the event of liquidation, a real beneficiary notification must also be provided.
Source: Istanbul Chamber of Certified Public Accountants
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