Deadline for February summary and premium service declarations extended

It has been decided to extend the deadlines for submitting the Value Added Tax, Stamp Duty and Withholding Tax and Premium Service Returns that are required to be submitted by taxpayers and for paying the taxes accrued on these returns until March 31, 2023. According to the statement made by the Social Security Institution (SGK) on its website, the deadline for submitting the February withholding tax and premium service returns has been extended. In the announcement, it was stated that based on the authority contained in Article 28 bis of the Tax Procedure Law No. 213; the deadlines for submitting the Value Added Tax, Stamp Duty and Withholding Tax and Premium Service Returns that are required to be submitted by taxpayers and for paying the taxes accrued on these returns have been extended until March 31, 2023. According to the statement, in order for employers to make their notifications on time, the “Insurance Notifications” section of the February 2023 Summary and Premium Service Declaration will be deemed to have been submitted on time if the deadline is 23:59 on Friday, March 31, 2023. However, it was stated that there was no change in the deadline for the Monthly Premium and Service Documents to be sent via the e-Declaration system and that they should be sent by March 27, 2023 at the latest. The statement drew attention to the fact that there was no change in the deadline for the 2023/February accruals and that the payments regarding the premium accruals in question should be made by March 31, 2023.