Based on the authority granted by Article 28 of the Tax Procedure Law, the Revenue Administration stated in the Tax Procedure Law Circular No. 149 that until a new regulation is made, the deadlines for the submission of Value Added Tax Declarations to be submitted as of December 1, 2022 and the payment of the taxes accrued on these declarations have been extended until the end of the 28th day of the month following the relevant taxation period.