{"id":1110,"date":"2025-05-27T17:48:01","date_gmt":"2025-05-27T14:48:01","guid":{"rendered":"https:\/\/metropolpartners.com\/en\/?p=1110"},"modified":"2025-09-03T09:12:19","modified_gmt":"2025-09-03T06:12:19","slug":"advance-tax-offset-turkey","status":"publish","type":"post","link":"https:\/\/metropolpartners.com\/en\/advance-tax-offset-turkey\/","title":{"rendered":"Advance Tax Offset and Refund in Turkey: Is There a Time Limit for Amounts Not Reported in the Tax Return?"},"content":{"rendered":"\n<p class=\"\">Advance tax offset, if not properly reported in the corporate or income tax return in Turkey, may lead to significant loss of taxpayer rights. In particular, when advance taxes paid are not reflected or are underreported in the relevant return, the question arises whether there is a time limitation for requesting their refund or offset. This article examines the legal implications of such cases under Communiqu\u00e9 No. 252 and the ruling of the Turkish Council of State.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 ez-toc-wrap-center counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/metropolpartners.com\/en\/advance-tax-offset-turkey\/#1_Legal_Basis_of_Advance_Tax_in_Turkey\" >1. Legal Basis of Advance Tax in Turkey<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/metropolpartners.com\/en\/advance-tax-offset-turkey\/#11_Statutory_Foundation\" >1.1. Statutory Foundation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/metropolpartners.com\/en\/advance-tax-offset-turkey\/#12_Offset_and_Refund_Procedure\" >1.2. Offset and Refund Procedure<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/metropolpartners.com\/en\/advance-tax-offset-turkey\/#2_Advance_Tax_Offset_and_Time_Limit_Issues_in_Turkey\" >2. Advance Tax Offset and Time Limit Issues in Turkey<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/metropolpartners.com\/en\/advance-tax-offset-turkey\/#21_What_Does_the_Communique_Say\" >2.1. What Does the Communiqu\u00e9 Say?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/metropolpartners.com\/en\/advance-tax-offset-turkey\/#22_Council_of_States_Ruling_on_Advance_Tax_Offset_Case_The_Case_of_X_Corporation\" >2.2. Council of State&#8217;s Ruling on Advance Tax Offset Case: The Case of X Corporation<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/metropolpartners.com\/en\/advance-tax-offset-turkey\/#3_Is_the_Time_Limit_Introduced_by_Communique_a_Usurpation_of_Legislative_Function\" >3. Is the Time Limit Introduced by Communiqu\u00e9 a Usurpation of Legislative Function?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/metropolpartners.com\/en\/advance-tax-offset-turkey\/#31_What_Is_%E2%80%9CUsurpation_of_Function%E2%80%9D_in_Law\" >3.1. What Is &#8220;Usurpation of Function&#8221; in Law?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/metropolpartners.com\/en\/advance-tax-offset-turkey\/#32_Can_a_Communique_Override_a_Law\" >3.2. Can a Communiqu\u00e9 Override a Law?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/metropolpartners.com\/en\/advance-tax-offset-turkey\/#4_Evaluation\" >4. Evaluation<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/metropolpartners.com\/en\/advance-tax-offset-turkey\/#5_Conclusion_and_Recommendations_on_Advance_Tax_Offset_in_Turkey\" >5. Conclusion and Recommendations on Advance Tax Offset in Turkey<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/metropolpartners.com\/en\/advance-tax-offset-turkey\/#References\" >References<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_Legal_Basis_of_Advance_Tax_in_Turkey\"><\/span>1. Legal Basis of Advance Tax in Turkey<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"11_Statutory_Foundation\"><\/span>1.1. Statutory Foundation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"\">Advance tax practices in Turkey are regulated under Article 120 (repeated) of the Income Tax Law No. 193 and Article 32 of the Corporate Tax Law No. 5520. According to these provisions:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Advance tax is declared and paid quarterly.<\/li>\n\n\n\n<li class=\"\">At year-end, these payments are offset against the final corporate or income tax due.<\/li>\n\n\n\n<li class=\"\">Any remaining balance after offset is credited to other outstanding tax liabilities.<\/li>\n\n\n\n<li class=\"\">If there is still an excess, it can be refunded upon written request by the end of the fiscal year.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"12_Offset_and_Refund_Procedure\"><\/span>1.2. Offset and Refund Procedure<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">No written request is required for offset.<\/li>\n\n\n\n<li class=\"\">The tax office performs the offset automatically (resen).<\/li>\n\n\n\n<li class=\"\">For refunds, a written application is mandatory.<\/li>\n\n\n\n<li class=\"\">According to Communiqu\u00e9 No. 252, if advance tax is not reported in the relevant section of the tax return, offset or refund rights may not arise.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_Advance_Tax_Offset_and_Time_Limit_Issues_in_Turkey\"><\/span>2. Advance Tax Offset and Time Limit Issues in Turkey<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"21_What_Does_the_Communique_Say\"><\/span>2.1. What Does the Communiqu\u00e9 Say?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"\">Section 3 of the Communiqu\u00e9 No. 252 on Income Tax explicitly states:<\/p>\n\n\n\n<p class=\"\">&#8220;If the advance tax is not shown in the relevant table\/line of the annual return, a written application must be made by the end of that year in order for it to be offset or refunded.&#8221;<\/p>\n\n\n\n<p class=\"\">This provision introduces a time limit even for offset claims, not just for refunds.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"22_Council_of_States_Ruling_on_Advance_Tax_Offset_Case_The_Case_of_X_Corporation\"><\/span>2.2. Council of State&#8217;s Ruling on Advance Tax Offset Case: The Case of X Corporation<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"\">In decision No. 2009\/208 E., 2012\/1313 K., the 4th Chamber of the Council of State ruled on the legality of denying an offset claim based on Communiqu\u00e9 No. 252:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">X Corporation failed to show the advance tax paid in 2004 in its corporate tax return.<\/li>\n\n\n\n<li class=\"\">In 2006, it submitted an amended return and requested offset.<\/li>\n\n\n\n<li class=\"\">The tax authority rejected the request, citing Communiqu\u00e9 No. 252.<\/li>\n\n\n\n<li class=\"\">The Council of State overturned the decision, stating that the time limit could apply only to refunds, not to offsets.<\/li>\n<\/ul>\n\n\n\n<p class=\"\">The court emphasized that the Income Tax Law does not set a deadline for offset claims and that Communiqu\u00e9 provisions cannot override statutory rights.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_Is_the_Time_Limit_Introduced_by_Communique_a_Usurpation_of_Legislative_Function\"><\/span>3. Is the Time Limit Introduced by Communiqu\u00e9 a Usurpation of Legislative Function?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"31_What_Is_%E2%80%9CUsurpation_of_Function%E2%80%9D_in_Law\"><\/span>3.1. What Is &#8220;Usurpation of Function&#8221; in Law?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"\">Usurpation of function refers to administrative authorities making regulations in areas that constitutionally belong to the legislative body. In Turkey&#8217;s legal hierarchy:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Laws must comply with the Constitution.<\/li>\n\n\n\n<li class=\"\">Regulations and communiqu\u00e9s must comply with laws.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"32_Can_a_Communique_Override_a_Law\"><\/span>3.2. Can a Communiqu\u00e9 Override a Law?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"\">According to the Council of State, the Income Tax Law does not impose a time limit for advance tax offset. Therefore, Communiqu\u00e9 No. 252 cannot introduce such a limit.<\/p>\n\n\n\n<p class=\"\">Doing so would mean the executive branch oversteps its authority, leading to a violation of the separation of powers and the principle of legality in taxation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4_Evaluation\"><\/span>4. Evaluation<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Communiqu\u00e9s must be confined to the authority granted by law.<\/li>\n\n\n\n<li class=\"\">Advance tax offset, as a right granted by statute, cannot be restricted unless the law explicitly provides so.<\/li>\n\n\n\n<li class=\"\">Introducing a time limit for offset via Communiqu\u00e9 No. 252 constitutes a functional overreach.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5_Conclusion_and_Recommendations_on_Advance_Tax_Offset_in_Turkey\"><\/span>5. Conclusion and Recommendations on Advance Tax Offset in Turkey<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">The right to offset advance tax not shown in the return is not unlimited, but it cannot be limited solely by a communiqu\u00e9.<\/li>\n\n\n\n<li class=\"\">To avoid adverse consequences for taxpayers, regulatory adjustments or legal amendments should clarify this matter.<\/li>\n\n\n\n<li class=\"\">The Turkish Revenue Administration should consider the Council of State&#8217;s jurisprudence to prevent further disputes.<\/li>\n\n\n\n<li class=\"\">A clear provision in the Income Tax Law or a revised communiqu\u00e9 is recommended.<\/li>\n<\/ul>\n\n\n\n<p class=\"\">For compliance guidance or assistance with advance tax offset and refund procedures in Turkey, feel free to contact us.<\/p>\n\n\n\n<p class=\"\">If you are also dealing with tax implications related to foreign receivables, you may find our article on <a class=\"\" href=\"https:\/\/metropolpartners.com\/en\/foreign-doubtful-receivables-turkey\/\">how to treat doubtful foreign receivables in Turkey<\/a> helpful.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"References\"><\/span>References<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\"><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=6115&amp;MevzuatTur=9&amp;MevzuatTertip=5\" rel=\"nofollow\">Communiqu\u00e9 No. 252 on Income Tax (Official Gazette No. 6115)<\/a><\/li>\n\n\n\n<li class=\"\"><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=193&amp;MevzuatTur=1&amp;MevzuatTertip=4\" rel=\"nofollow\">Income Tax Law No. 193 (Turkey)<\/a><\/li>\n\n\n\n<li class=\"\"><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=5520&amp;MevzuatTur=1&amp;MevzuatTertip=5\" rel=\"nofollow\">Corporate Tax Law No. 5520<\/a><\/li>\n\n\n\n<li class=\"\"><a class=\"\" href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=6183&amp;MevzuatTur=1&amp;MevzuatTertip=3\">Law No. 6183 on the Collection of Public Receivables<\/a><br><\/li>\n<\/ul>\n\n\n\n<p class=\"\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>If advance tax payments are not properly reported in corporate or income tax returns in Turkey, can they still be offset or refunded? This article explores the legal basis, Communiqu\u00e9 No. 252, and a key Council of State ruling on the limits of administrative authority.<\/p>\n","protected":false},"author":1,"featured_media":1111,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,20],"tags":[336,337,348,341,343,338,340,349,339,342,347,265,208,266,346,344,350,345,335],"class_list":["post-1110","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel","category-tax-guide","tag-advance-tax-offset-turkey","tag-advance-tax-refund-turkey","tag-advance-tax-turkey","tag-communique-no-252-advance-tax","tag-corporate-advance-tax-turkey","tag-corporate-tax-law-no-5520-turkey","tag-council-of-state-ruling-advance-tax-turkey","tag-income-tax-advance-payment-turkey","tag-income-tax-law-no-193-turkey","tag-legality-in-taxation-turkey","tag-offset-vs-refund-turkey","tag-tax-audit-risk-turkey","tag-tax-compliance-turkey","tag-tax-consultancy-turkey","tag-tax-offset-procedure-turkey","tag-tax-refund-procedure-turkey","tag-time-limit-for-tax-offset-turkey","tag-turkish-revenue-administration-advance-tax","tag-usurpation-of-legislative-function-turkey"],"blocksy_meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Advance Tax Offset in Turkey: Legal Time Limit Disputes<\/title>\n<meta name=\"description\" content=\"Advance tax offset in Turkey: Learn the legal risks of not reporting it in tax returns. 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