TAXPAYERS WHO ARE INCLUDED IN THE SCOPE OF FORCE MAJEURE WITH THE GENERAL COMMUNIQUÉ (SERIAL NO: 518) ON TAX PROCEDURAL LAW

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1 April 2020

The General Communiqué on Tax Procedural Law (Serial No. 518) is published on March 24, 2020 (the "Communiqué") within the scope of Economic Stability Shield Programme announced by the President on 18 March 2020 in connection with Covid-19 outbreak.

Events of force majeure are set forth under the Tax Procedural Law No. 213 ("TPL"). In addition to those listed under the TPL, the Ministry of Treasury and Finance is authorized to declare other force majeure events. Based upon such authority, the Ministry of Treasury and Finance has declared force majeure for the taxpayers mentioned below, starting from 1 April 2020 until 30 June 2020.

o  Taxpayers with income tax obligation in terms of commercial, agricultural and occupational earnings

o  Taxpayers directly affected by the COVID-19 outbreak and with main areas of activity in the following industries: retail including shopping centres, healthcare services, furniture manufacturing, iron, steel and metal industry, mining and quarrying, building construction services, industrial kitchen manufacturing, manufacturing and trading of automotive, manufacturing of parts and accessories for the automotive industry, car rental, logistics and transportation including warehousing activities, services relating to art such as cinemas and theatres, publishing activities of books, newspapers, magazines and similar printed products, including printing, accommodation activities, including tour operatorship and travel agencies, food and beverage services, including restaurants and cafes, manufacturing and trading of textiles and apparel, and event and organization services including public relations

o  Taxpayers operating in industries where activities of workplaces are temporarily suspended within the scope of the measures taken by the Ministry of Internal Affairs in respect of their main areas of activity

According to the announcement made on 30 March 2020 on the official website of the Revenue Administration, taxpayers will be able to make enquiries about whether they can benefit from force majeure provisions on the Interactive Tax Office (ivd.gib.gov.tr).

TAX OBLIGATIONS SUSPENDED FOR MARCH, APRIL and MAY

The new declaration dates and new payment dates (the payment dates are only valid for the obligations 1 and 2 below) for the five tax obligations listed below have been re-determined for the months March, April, and May.

For March the new return date is 27 July 2020, the new payment date is 27 October 2020.

For April the new return date is 27 July 2020, the new payment date is 27 November 2020.

For May the new return date is 27 July 2020, the new payment date is 28 December 2020.

1.  Withholding Tax Returns (Including Withholding and Premium Service Returns)

2.  Value Added Tax Returns

3.  Form Ba-Bs Declarations

4.  Creating e-tax books

5.  Submitting Electronic Tax Book Certificates