What Is Fiscal Holiday (Mali Tatil)?
Mali tatil is a statutory fiscal holiday in Türkiye, applied each July under Law No. 5604, during which the deadlines for covered tax filings, notifications and payments are extended.
The purpose is to ease the summer workload of a filing calendar that runs heavily through the year for accountants and tax advisers. The start and end dates of the holiday are fixed in the law and calculated on the same basis each year.
During the period, the filing and payment deadlines for covered returns are extended in the manner the law prescribes. There are also specific rules on requests for information and documents in the course of a tax inspection and on how certain periods run.
Not every obligation falls within scope. Several types of return and notification are excluded, and the legislation sets out separately which obligations do not benefit from the holiday.
In practice the fiscal holiday postpones deadlines rather than removing them. July is therefore best treated as a period in which a compressed calendar is re-planned, not one in which obligations disappear.