Tax returns shall be filed with tax offices in the cases falling within paragraphs (a) and (b) of Article 6, and with the Ministry of Finance in the cases falling within paragraph (c).
Taxpayers located in foreign countries shall file their tax returns with the consulates of Türkiye.
A tax return may be filed separately for each taxpayer or jointly.
Time limit for filing the tax return:
Original Turkish text
MADDE 8
Beyannameler,6 ncı maddenin (a) ve (b) fıkralarına giren hallerde vergi dairelerine, (c) fıkrasına giren hallerde Maliye Vekaletine verilir.
Yabancı memleketlerde bulunan mükellefler beyannamelerini Türkiye konsolosluklarına verirler.
Beyannamenin her mükellef için ayrı ayrı veya müştereken verilmesi caizdir.
Beyanname verilme müddeti: