Türkçe
Within the scope of the General Communiqué on Tax Procedure Law (No. 518) (“Communique”) which is published in Official Gazette numbered 31078 and dated 24/03/2020; it is decided for payers who were directly affected by the coronavirus (COVID-19) epidemic as determined by the Communiqué, to benefit from the force majeure provisions of Tax Procedural Law No. 213.
In accordance with Article 3 of the Communique, the tax payers indicated below may benefit from the force majeure provisions of the Tax Procedural Law:
a) Taxpayers who are liable to pay income tax due to their commercial, agricultural or self-employment activities
b) Taxpayers which are directly affected by the coronavirus pandemic and active in the following sectors as their main filed of activity:
Retail (including shopping centers); healthcare services; furniture manufacturing; the iron, steel and metal industry; mining and quarrying; building construction services; industrial kitchen manufacturing, automotive manufacturing and selling; manufacturing of parts and accessories for the automotive industry; car rental; logistics and transportation, including warehousing activities; artistic activities such as cinema and theatre; publishing and printing materials such as books, newspapers and similar publications; accommodation, including tour operators and travel agencies; food and beverage services including restaurants and coffee shops; manufacturing and trading textiles and apparel and events and organizations, including public relations.
c) Taxpayers having a main field of activity in where operations have been suspended as part of the measures taken by the Ministry of Internal Affairs for coronavirus.
In accordance with the second paragraph of the same article; for the determination of the main fields of activity of the above stated taxpayers, the main field of activity code registered to the tax office at the date of the publication of the Communique will be taken into consideration.
Pursuant to Article 4 of the Communique; the periods for the submission of the withholding tax returns, value added tax returns, Ba-Bs forms and issuance and signing of e-ledgers are extended.
In addition; according to Article 5 of the Communique; it is decided that the taxpayers who are subject to the curfew applied by the Ministry of Internal Affairs for citizens over the age of 65 or have chronic health problems and the taxpayers whose tax declarations are made by these professionals will be subject to force majeure between the dates of 22 March 2020 and the last day of the curfew.
According to Article 6 of the Communique; for the above mentioned taxpayers, the deadlines for the submission of the tax returns and the payment of the taxes will be extended until the 15th day following the last day of the curfew.
ERKUT LAW OFFICE
Click here to reach the text of the mentioned Communique.
For Turkish version, click here.
