# Gecici Vergi Beyannamesi (Quarterly Advance Tax Return)

Country: Turkey
When: Q1 (Jan-Mar): due 17 May. Q2 (Apr-Jun): due 17 August. Q3 (Jul-Sep): due 17 November. Q4 (Oct-Dec): due 17 February of the following year. Payment due same date as filing for each quarter.

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.

## What happens if you miss it

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.

## Submission 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

Source: https://www.gib.gov.tr/gecici-vergi-beyannamesi