Sadıkoğlu: "The Fourth Provisional Tax Period Should Not Be Reintroduced"

Oğuzhan Ata Sadıkoğlu, Chairman of the Board of Malatya Chamber of Commerce and Industry (MTSO), stated that the reintroduction of the fourth provisional tax period in the new omnibus bill proposal would impose new burdens on businesses, emphasizing the need to reconsider this provision and demanding that the abolished practice not be reinstated.

Evaluating the tax regulations planned with the "Proposal for Amendments to Tax Laws and Certain Other Laws and Decree Law No. 631," submitted to the Grand National Assembly of Turkey on October 7, 2025, Oğuzhan Ata Sadıkoğlu, Chairman of the Board of Malatya Chamber of Commerce and Industry (MTSO), stated that many provisions in the bill would impose new burdens on the business world rather than alleviating them.

Sadıkoğlu particularly highlighted that the reintroduction of the fourth provisional tax period would place businesses in a difficult position, saying, "According to the omnibus bill draft, the provision reintroducing the fourth provisional tax will enter into force upon its publication, applicable to 2025 earnings. Consequently, the provisional tax returns for the 2025/4 period must be submitted by February 17, 2026. Neither our businesses nor our financial advisors are prepared for this situation. While we await new incentives and low-interest loans for our businesses, which suffered significant damage from earthquakes and are struggling to recover, such burdens negatively impact our recovery process. We do not understand the reintroduction of the fourth provisional tax period, which was abolished three years ago. Our members demand that this practice not be reinstated. We have conveyed our request via an official letter to the Presidency and relevant ministries. We will closely monitor the process."