Tax decision for companies closed due to the pandemic

Ministry of Finance and Administration of Financial Income General Statement of the Tax Procedure LawIt was published in the Official Gazette and entered into force.

Consequently, the spread of Wuhan from China emerged a new type of coronavirus and many countries emerged in the city (Covidien-19) within the scope of measures taken in the Ministry of the Interior in Turkey related to the outbreak, total disruption of their operations to temporarily / activities. to completely stop taxpayers in sectors where the workplaces agreed to in the Tax Procedure Law No. 213 provisions on “force majeure”you will benefit.

It has been considered appropriate to accept that taxpayers who operate in sectors with workplaces that have been temporarily suspended / suspended their activities within the scope of the measures adopted by the Ministry of the Interior regarding their main scope of activity are in a situation of force majeure within the range of dates deemed appropriate to resume its activities within the scope of the decision taken as of December 1, 2020.

As of today, the main activity code in the tax office records will be taken into account in determining these main fields of activity.

If the taxpayer accredits and certifies that he is effectively engaged in any of these sectors as his main field of activity, even if it is not among the sectors determined by the main activity code in the records of the tax office, it will be taken as the main field of exercise. in consideration instead of the main activity code to determine if the taxpayer is in a situation of force majeure.


Withholding statements (including withholding and premium service statements) and VAT returns and Form BA-BS notifications that must be filed and prepared and signed within that period. Upload periods for “electronic accounting certificates” and secondary copies of the electronic accounting books and related certificate files that must be uploaded to the Revenue Administration Information Technology System within the same timeframe as create and sign electronic books, on the 26th day of the month following the end of the force majeure delayed to the end.

It was considered appropriate to extend the payment terms of the taxes accrued based on the returns, from the first period for which the term for filing the return was extended, from the month following the month in which they must be filed, respectively, at the end of the following month for each period.

If there are less than 26 days until the last day of the declaration / notification filing period from the end of the force majeure event, the last day of the declaration / notification filing period will be considered as the last day on which VAT returns will be submitted for the period in which the force majeure situation ends.

In accordance with social security legislation, if it is mandatory to report the insured’s income and services information based on the premium for the period of force majeure with the declaration of retention and service premium, the force majeure will be valid for the the declaration and payment terms of the part of these declarations related to tax deductions.


In a statement on the subject, the Minister of Finance and Finance, Lütfi Elvan, stated that the taxes of taxpayers, whose activities were temporarily suspended in the area of ​​epidemic measures of the new type of coronavirus (Covid-19), were postponed with a posted notice. in the current issue of the Official Gazette.

Affirming with the statement that taxpayers whose activities were temporarily suspended within the scope of the measures taken by the Interior Ministry for the Covid-19 outbreak, Elvan said:

“We have included our contributors who are engaged in the movie theater, cafeteria, coffee shop, country garden, cyber cafe, arcade room, billiard room, club, tea garden, artificial grass, swimming pool, Turkish bath, sauna, park of attractions within the scope of force majeure as of December 1, 2020. The declaration and related payment periods of the value added tax and the withholding declarations that taxpayers must make during the force majeure period have been extended until the end of the 26th day of the month following the end of the force majeure event “.

On the other hand, Trade Minister Ruhsar Pekcan, in the message he shared on his Twitter account, said: “The regulation on the deferral of some tax payments, which is among the demands of our merchants, artisans and merchants, whose Workplaces were closed during the pandemic, it was published today in the Official Gazette. ”They gave the statements.



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