New Corona Measures Under The Tax Procedure Law General Communique

27 March 2020

The “Tax Procedure Law General Communique ” has been published on 24 March 2020 in the Official Gazette numbered 31078 and has entered into force on the same date. As per the Communique , certain measures and new developments on tax obligations were introduced within the framework of COVID-19. You may reach the original text here. The highlights are as follows;

Taxpayers operating in sectors where businesses have income tax liabilities in terms of commercial, agricultural and professional earnings or are directly affected by the epidemic or whose activities are suspended temporarily within the scope of the measures taken by the Ministry of Internal Affirms are considered to be in a force majeure situation between 01.04.2020 and 06.2020 (these dates included).
Purchase and Sale Notifications (“Form Ba” and “Form Bs”), regulated under the Tax Procedural Law, related to the 2020/February period, which must be submitted by the end of March 31, 2020 has been extended until the end of April 30, 2020.
The loading period of the “Electronic Ledger Charges” to the Revenue Administration Information Processing System has been extended until 07.2020, the payment period of the taxes accrued based on these declarations have been extended until 28.12.2020.
In accordance with the “Intermediary and Liability Agreement” (regulated under the Communique), it has been deemed appropriate that the submission and payment of their tax returns by taxpayers at the age of 65+ or are suffering from chronic health problems in terms of the curfew, are considered to be in a force majeure situation between 22/3/2020 and the curfew period’s ending date (these dates included). The deadline for such failed submissions and payments have been extended until the 15th day following the end of the curfew.

If you would like to know more about the Tax Procedure Law General Communique or require legal assistance, please get in touch with BerkerBerker Law Office via info@berkerberker.com or any other contact information listed at our website.