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10April2020

Internal Circular of Implementation Regarding Taxpayers under Effects of Force Majeure was Published

Internal Circular of Implementation Regarding Taxpayers under Effects of Force Majeure was Published

Regarding the force majeure situation announced by Tax Procedural Law General Communiqué No. 518; Internal Circular of Implementation No. 2020/3 has been published in regard to procedures and principles to determine whether the applications are within the scope of force majeure and to form commissions.

  • Taxpayers who have income tax liability of commercial, agricultural and professional perspective,
  • Taxpayers who are directly affected by Corona virus outbreak and operating within the sectors of; retail including malls, health services, furniture production, iron, steel and metal industry, mining and quarrying, building construction services, industrial kitchen production, automotive production and trade, part and accessory production for automotive industry, vehicle rental, logistics and transport including storage activities, artistic services such as cinemas and theatres, printing services including books, newspapers, magazines and similar printed products’ publishing activities, tour operators and travel agencies including accommodation activities, food and beverage services including restaurants and cafes, textile and garment production and organization services including public relations;
  • Taxpayers whose activities have been temporarily suspended as per the precautions taken by the Ministry of Internal Affairs, due to their main field of activities;

are accepted as under force majeure between 01.04.2020 – 30.06.2020.

In determining the main areas of activity of the taxpayer, the main activity code in the tax office records is taken into account as of the publication of the Communiqué. In case of related NACE code is not recorded, in order to determine whether the taxpayer is within the scope of force majeure, instead of the main activity code, the main activity field that is actually engaged is taken into consideration and the main activity code in the registry records is to be corrected according to the new situation. Correction of NACE code application will be conducted over Interactive Tax Office with by attaching “Main Activity Code Amendment Report”.

For the main activity code change; gross revenue from the main field of activity that the taxpayer requests to be based on, shall be more than the gross revenue from other activity codes.

Tax Duties of 2020/March (2020/January-February-March Included) Period

  • Submission periods of Withholding Declarations (Withholding and Premium Service Declarations included) and VAT Declarations of 2020/March which were required to be submitted until 27/4/2020,
  • The loading periods of the "Electronic Ledger Statements" which must be uploaded to the Information Processing System of our Agency in the same time as the "Form Ba-Bs" notifications that must be submitted until 30/4/2020 and the creation and signing of the e-Ledgers that must be created and signed by the mentioned date 27/7/2020 Monday,
  • Payment periods of taxes accrued as per these declarations have been extended until 27/10/2020 Tuesday.

Tax Duties of 2020/April Period

  • Submission periods of Withholding Declarations (Withholding and Premium Service Declarations included) and VAT Declarations of 2020/April which were required to be submitted until 27/5/2020,
  • The loading periods of the "Electronic Ledger Statements" which must be uploaded to the Information Processing System of our Agency in the same time as the "Form Ba-Bs" notifications that must be submitted until 1/6/2020 and the creation and signing of the e-Ledgers that must be created and signed by the mentioned date 27/7/2020 Monday,
  • Payment periods of taxes accrued as per these declarations have been extended until 27/11/2020 Friday.

Tax Duties of 2020/May Period

  • Submission periods of Withholding Declarations (Withholding and Premium Service Declarations included) and VAT Declarations of 2020/May which were required to be submitted until 26/6/2020,
  • The loading periods of the "Electronic Ledger Statements" which must be uploaded to the Information Processing System of our Agency in the same time as the "Form Ba-Bs" notifications that must be submitted until 30/6/2020 and the creation and signing of the e-Ledgers that must be created and signed by the mentioned date 27/7/2020 Monday,
  • Payment periods of taxes accrued as per these declarations have been extended until 28/12/2020 Monday.

You can access details regarding the circular from here.

For further details, please contact your customer representative.

Written by Selma Kıy, Posted in Taxation Law

  • Notification!

    Contents provided on this article serve to informative purpose only. The article is confidential and property of CottGroup® and all of its affiliated legal entities. Quoting any of the contents of this notification without credit being given to the source is strictly prohibited. Regardless of having all the precautions and importance is put in the preparation of this article, CottGroup® and member companies cannot be held liable of the application or interpretation of the information provided. It is strictly advised to consult a professional for the application of the above-mentioned subject. Prior to taking any action in regards the above, please consult your client representative if you are a customer of CottGroup® or consult to a relevant party.

About The Author

Selma Kıy

Certified Public Accountant - SMMM
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