Gecici Vergi Beyannamesi (Quarterly Advance Tax Return)
Quarterly advance corporate or personal income tax return filed by commercial businesses and self-employed professionals, based on their accrual-basis quarterly profit. Four quarters per year; payments are credited against the annual Kurumlar Vergisi or Gelir Vergisi liability.
Who this applies to
- All companies subject to Kurumlar Vergisi (Limited Sirket, Anonim Sirket, etc.)
- Sole traders with Ticari Kazanc (commercial business income)
- Self-employed professionals (Serbest Meslek erbabı — doctors, lawyers, consultants)
- Partnerships with commercial income (Adi ortaklıklar)
What to file
Gecici Vergi Beyannamesi via e-Beyanname: cumulative commercial/professional profit year-to-date, tax calculation at applicable rate (25% for KV; progressive GV rates for individuals), credit for prior quarters' Gecici Vergi payments, and net quarterly payment due.
How to file
Electronically via GIB e-Beyanname portal. The declaration uses the same e-Beyanname login as other tax filings. Unlike the annual KV return, the Gecici Vergi declaration does not require SMMM countersignature for submission, though the accountant typically prepares and submits it.
Payment due
Payment due same day as filing (17th of the month). If the business has a tax loss for the quarter, a zero declaration is filed and no payment is made. Overpayment from prior quarters can be credited against the current quarter's liability.
Penalties for missing this deadline
Ozel Usulsuzluk Cezası: 1% of the quarterly tax base (minimum TRY 4,400 for 2025) for late filing. If understated by more than 10% compared to actual quarterly profit: additional Vergi Ziyai Cezası on the understated portion plus Gecikme Faizi. Companies that fail to file four quarters and then file an inflated annual return attract scrutiny.
Filing checklist
- Quarterly management accounts or trial balance prepared (accrual basis)
- Non-deductible items (KKEG) provisionally identified for the quarter
- Prior quarter's Gecici Vergi payment confirmed and credited
- Investment deductions and R&D deductions for the period included if applicable
- Depreciation (Amortisman) calculated for the period and included in cost of sales or expenses
Common mistakes to avoid
- Filing Gecici Vergi based on cash receipts rather than accrual-basis profit — the Turkish tax system requires accrual; cash-basis filing will understate income if invoices were issued but not yet paid
- Forgetting Q4 Gecici Vergi due in February of the following year — many businesses confuse this with the annual KV return (due in April) and miss the February deadline
- Not crediting prior quarters' payments — each declaration uses the cumulative year-to-date profit minus cumulative prior payments; failing to credit leads to overpayment
- Under-declaring Q1-Q3 by large margins compared to the annual KV return — automatic cross-reference by GIB triggers a Gecici Vergi Tarh audit
Never miss a Turkey deadline
AccountsOS tracks every GIB (Gelir Idaresi Baskanligi) and MERSIS (Trade Registry) deadline and reminds you weeks ahead.
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