Unconstitutionality of income tax advance payment

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Through Judgment 3-20EE / 20A published on August 10, 2020, the Constitutional Court issued an unfavorable judgement regarding Executive Decree 1109 issued by the President of the Republic on July 27, 2020 and declare its unconstitutionality.

Executive Decree 1109 ordered the advance payment of income tax of the fiscal year 2020. Therefore, taxpayers are no longer required to make the advance payment. If the taxpayers paid the advanced income tax, it will be regarded as tax credit or the taxpayers are able to request a refund.

 

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