Circulars of the Tax Procedure Law / 200

1. Introduction: The extension of the guarantee submission period for taxpayers who are obliged to provide guarantees under the 531st Circular of the Tax Procedure Law, published based on the authority in the 8th subparagraph of the first paragraph of the repeated 257th article of the Tax Procedure Law numbered 213, is the subject of this Circular.

2. Extension of the Guarantee Submission Period Determined by Article 7 of the 531st Circular of the Tax Procedure Law: According to the (b) subparagraph of the (1) numbered paragraph of Article 7 of the 531st Circular of the Tax Procedure Law, the deadline for submitting guarantees that must be provided by the end of May 2026 has been extended to June 12, 2026 (inclusive). It is hereby announced.

Bekir BAYRAKDAR President of the Revenue Administration (21.05.2026)