The income tax return filing period for individual income and earnings for the 2013 calendar year started on 1 March 2014.

Between 1-25 March 2014, taxpayers should submit their tax returns for business profits, agricultural profits, salaries and wages, income from independent personal services, income from immovable property and rights (rental income), income from movable property (income from capital investments) and other income and earnings without considering the source of the income collected in the 2013 calendar year. The amount assessed in March is payable in two equal instalments in March and July.

Taxpayers who are subject to actual basis income tax are required to submit tax returns even if they don't generate an income. Taxpayers are obligated to submit income tax returns for their income from immovable property and rights, income from movable property, salaries and wages and other income and earnings without considering the source of income if the income and earnings exceed certain amounts.

Income from immovable property rented as a residence is not subject to any withholding. However, if the total rent income collected in the 2013 calendar year exceeds TRY3,200, the taxpayer is required to file a tax return. Income from immovable property rented as a workplace is subject to tax return filing if the taxpayer has no any other income and the total annual gross income exceeds TRY26,000.

Another point to take into consideration is that half the income from dividends from limited and joint stock companies is exempt from tax. In this case, filing a tax return is required if the other half of such income collected in 2013 exceeds TRY26,000. Likewise, filing a tax return is required if the taxpayer gets paid by more than one employer and the total income from wages and salaries paid by employers, excluding the first employer, exceeds TRY26,000. Taxpayers are able to pay any income tax due at banks that are authorized for tax collection, at the tax office affiliated with taxpayer or any tax office as long as the tax office affiliated with taxpayer is informed. Guidebooks on the tax return filing period are accessible on electronic media.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.