Tax Return Filing Periods Extended and Payment Deferrals Decided

Due to the high risk level of the coronavirus pandemic declared as a pandemic by the World Health Organization and the fact that no treatment has yet been found, various measures have been taken worldwide to prevent crowding and maintain social distancing. Within the scope of measures taken in our country, certain restrictions have been introduced, such as temporarily suspending activities in some sectors and prohibiting citizens over 65 years of age and those with chronic illnesses from going outside. In order to minimize the hardship of taxpayers in line with the measures taken, the ''Tax Procedure Law General Communique'' published by the Ministry of Treasury and Finance on March 24, 2020, extended the tax return/notification filing periods and decided on the deferral of payments.

Status of Taxpayers Within the Scope of the Coronavirus Pandemic and Measures Taken

Given the current situation in our country, with commercial life coming to a near standstill and the stay-at-home calls made within the scope of measures taken, it has become quite difficult for taxpayers to fulfill their tax obligations. In consideration of this situation, with the published communique;

• Sectors in which workplaces directly affected by the coronavirus pandemic or whose activities were decided to be temporarily suspended within the scope of measures taken by the Ministry of Interior,
• Taxpayers and professional groups falling within the scope of the curfew due to being 65 years of age and older or having chronic illnesses, and those whose tax returns/notifications are filed by these professional members,

were declared to be in a state of force majeure and it was decided to defer their tax obligations. Within the scope of the decisions taken; sectors whose activities were decided to be temporarily suspended, including shopping centers, retail trade, iron-steel and metal industry, automotive manufacturing and trade as well as parts and accessories manufacturing for the automotive industry, logistics and transportation including storage activities, artistic services such as cinema and theater, accommodation activities including tour operators and travel agencies, food and beverage services including restaurants and coffee houses, textile and garment manufacturing and trade, and event and organization services, as well as health services, industrial kitchen manufacturing, vehicle rental, and publishing activities of books, newspapers, magazines, and similar printed products including printing, are among the taxpayers operating in these sectors. For the determination of taxpayers' main fields of activity, it has been accepted that the activity code registered at the tax office as of the communique date of March 24, 2020, will be taken into account. It has been decided that taxpayers operating in the aforementioned sectors are deemed to be in a state of force majeure between April 1, 2020, and June 30, 2020. In addition to the aforementioned taxpayers, it has been accepted that farmers, tailors, greengrocers, lawyers, certified public accountants, architects, engineers, pharmacists, doctors, dentists, veterinarians, physiotherapists, software developers, and artists, including those keeping books on a balance sheet and operating account basis and income tax payers earning self-employment income, will also be covered by this force majeure status. With the published General Communique, for all the above-mentioned taxpayers, the filing period for withholding and value-added tax returns that must be submitted during April, May, and June has been extended until July 27, and the payment deadlines for taxes assessed on the returns to be filed have been extended by 6 months, to be payable during the last week of October, November, and December. At the same time, for taxpayers who are unable to go outside due to the curfew imposed on citizens aged 65 and over and those with chronic illnesses within the scope of coronavirus pandemic prevention measures, as well as for professional members, it has been decided that the period between the start date and the end date of the curfew shall be accepted as a force majeure period, and the filing deadlines for tax returns/notifications that could not be submitted during this period and the payment deadlines for taxes assessed thereon shall be extended until the 15th day after the end of the curfew. While the extension of tax return/notification filing and payment deadlines due to chronic illness requires verification through valid documents from health institutions, the extension of deadlines for those aged 65 and over has been decided to be determined ex officio by tax offices without requiring any application. For the Legal Dimensions, Legislation, and Latest Developments Regarding the Coronavirus Pandemic, click here. Trainee Att. Beste KARAKOC