Taxpayers Covered By Force Majeure

If 31078 518 24.03.2020 date and published in official gazette order Tax Procedure Law general communiqué with coronavirus (COVID-19) and in this context the measures directly affected the outbreak of the taxpayers, benefit from the provisions of the Tax Procedure Code comments on whether force majeure should be reviewed.

In the communique, taxpayers covered by force majeure are organized into two groups.

  1. Taxpayers Covered By Force Majeure (1. Group)

According to the regulation made in the communique, the following taxpayers are considered to be in force majeure between 01.04.2020 and 30.06.2020 (including these dates).

a) taxpayers who have income tax liability in terms of commercial, agricultural and professional earnings.

b) taxpayers operating in sectors determined by the main activity issues.

(Directly affected by the Coronavirus outbreak and as its main area of activity; retail, including shopping centers, health services, furniture manufacturing, iron and steel and metal industry, mining and quarrying, building construction services, industrial kitchen equipment manufacturing, automotive manufacture of parts and accessories for the automotive industry with manufacturing and trading, car rentals, logistics and transportation, including storage activities, cinema and theatre, such as artistic services, including printing, books, newspapers, journals and similar printed products publishing activities, including tour operators and travel agents, accommodation, activities, restaurants, and food and beverage services including kiraathane, taxpayers engaged in activities and organizational services sectors, including textile and apparel manufacturing and trade, as well as public relations.)

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c) taxpayers who have decided to temporarily decommission their activities

(Taxpayers operating in sectors where there are workplaces that have been decided to temporarily decommission their activities within the scope of measures taken by the Ministry of Interior in terms of their main area of activity.)

  1. Taxpayers Covered By Force Majeure (w2 form 2021)

According to the regulation made in the communique;

Taxpayers and professionals who are subject to a curfew because they are 65 years of age or older or have a chronic condition
Declaration/notifications of those issued by these professionals in accordance with the “brokerage and liability agreement”, which is valid as of the date of publication of the notification,
Between 22.03.2020 and the date on which the curfew will expire (including these dates), it is considered to be in a state of force majeure.

  1. 1, Which Is Covered By Force Majeure. April 2020 Tax Schedule For Group Taxpayers

Force majeure 2. The date when the force majeure will end for the group taxpayers is unclear. The state of force majeure for taxpayers who fall into this group will end on the date of the end of the curfew. For this reason, this group of taxpayers is not included below in the April 2020 Tax Calendar.

  1. For taxpayers entering the group, the start and end date of force majeure is obvious. In accordance with the communique, this group of taxpayers is considered to be in a state of force majeure between 01.04.2020 and 30.06.2020 (including these dates).
  2. the April 2020 Tax Calendar for group taxpayers is included in the tax Bulletin dated 30.03.2020 and numbered 2020/32.
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In the newsletter in question,

According to the circulars of the Tax Procedure Law No. 126 dated 23.03.2020 published by the Revenue Administration, the periods of issuance of Value Added Tax Returns, which must be issued by the end of 26.03.2020, and the payment periods of taxes accrued on these returns were extended until the end of Friday 24.04.2020,
518 order no.the general communiqué on the tax procedural law lu force majeure period, February 2020 in the scope of a special announcement will be made regarding the declaration of taxpayers, although the communication 27.04.2020 should be granted until the date that the value-added tax that accrued pursuant to the issuance of this declaration declaration of of the time 27.07.202 27.10.2020 specified period is extended until the date that payment of taxes is extended for all taxpayers, the declaration and payment of the period of force majeure is prolonged until the date, considering that for taxpayers covered by 27.07.2020,
references A similar statement was made in the bulletin for the “form Ba” and “Form Bs” notifications for the period 2020/February.

03.04.2020 date and 2020/3 series published by the Revenue Administration after the publication of the Bulletin from the explanations made in the internal circular of application, the Directorate of Revenue Administration, within the framework of the classification we made above 1. It is understood that the payment period of value added taxes accrued due to these declarations with February/2020 VAT declarations for taxpayers entering the group is not extended within the scope of force majeure.

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Of the revenue administration, the communiqué “27/4/2020 required until the date of Withholding Statements (including declarations and premium service withholding) and Value Added Tax returns of the phrase” internal regulations “in the date required until 2020 27/4/2020/March (2020/January-February-March inclusive) Condensed Statements of period (including withholding declarations and premium service) and VAT returns” that I prefer to express as it is observed.

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