03.09.2024/42

03.09.2024/42

The Force Majeure Period has been extended until the end of Saturday, 30.11.2024 for taxpayers in Adıyaman, Hatay, Kahramanmaraş and Malatya Provinces and İslahiye and Nurdağı Districts of Gaziantep Province

On 6.2.2023, it was accepted that the taxpayers who had a taxpayer record as of the date of the earthquake in the places affected by the earthquakes that occurred in Kahramanmaraş Province on 6.2.2023 were in force majeure as of 6.2.2023 in terms of the application of tax laws due to these taxpayers, and the period of submission of declarations and notifications that should be submitted from the date of the beginning of the force majeure until the date of the end of the force majeure was postponed.

According to the announcement made on the website of the Revenue Administration, it has been deemed appropriate to extend the state of force majeure to the end of Saturday, 30.11.2024 for the taxpayers in Adıyaman, Hatay, Kahramanmaraş and Malatya provinces and İslahiye and Nurdağı districts of Gaziantep province.

The declaration and payment tables by tax types of those who have taxpayer records in the places where force majeure is declared are given below:

Table-1:

• Income Withholding Tax Declarations
• In the event that it is obligatory to notify the Prime Earnings and Service Information of the Insured for the Force Majeure Period with the Withholding and Premium Service Declaration in accordance with the Social Security Legislation, the Part of these Declarations Regarding Tax Deductions (Income Withholding Tax)
• Stamp Tax (Stamp Tax Taxpayer with Declaration) Declarations and Other Monthly and Quarterly Declarations and Notifications

Table-2:

VAT declarations (including quarterly declarations) and Ba-Bs Notifications

Table-3 :

Annual income and corporate tax returns

Other Declarations and Notifications Status

• The deadline for the submission of declarations and notifications other than the declarations and notifications mentioned above is until 31.1.2025 (including this date), and the payment period for the taxes accrued based on these declarations and notifications is until 28.2.2025 (including this date),
• The payment period of all kinds of taxes, penalties and default interest accrued before 6.2.2023, when the state of force majeure started, and all kinds of taxes, penalties and default interest, which were assessed by the tax authorities, ex officio or administratively before the date the state of force majeure started, and whose due date coincides with the date the state of force majeure started; by evaluating each due date separately, until the end of the 1-year period from the normal due dates, and if the 1-year period corresponds to after 31. 12.12.2024 until the end of 31.12.2024 if the 1-year period corresponds to after 31.12.2024,
• The payment period for the second installment of the 2023 motor vehicle tax and the first and second installments of the 2024 motor vehicle tax has been extended until the end of 31.12.2024.

Status of Taxpayers whose taxpayer registration is not in these places but who have a contract with the Professionals here

For taxpayers who have a taxpayer registration outside the provinces of Adıyaman, Hatay, Kahramanmaraş and Malatya and the districts of İslahiye and Nurdağı of Gaziantep province, and who are considered within the scope of force majeure due to the existence of an Intermediary and Liability Agreement between them and the professionals in these places as of the date of the earthquake (including those who are taxpayers in the provinces and districts where the declared force majeure ended as of 31.7.2023), the state of force majeure will end as of the end of Saturday, 30. 11.2024 will end as of the end of Saturday, and the declarations and notifications that must be submitted from 6.2.2023, when the state of force majeure started, until 30.11.2024 (including this date), when the state of force majeure will end, will be submitted until the end of the periods specified in the said Tables, and the taxes accrued based on these declarations and notifications will be paid until the end of the periods specified in the Tables.

 Applications under Law No. 7440

Pursuant to the nineteenth paragraph of Article 9 of the Law No. 7440 on the Restructuring of Certain Receivables and Amendments to Certain Laws; those who are indebted to the tax offices in Adıyaman, Hatay, Kahramanmaraş, Malatya provinces and İslahiye and Nurdağı districts of Gaziantep province, where the state of force majeure is decided to continue; Within the scope of Law No. 7440, they are required to make their applications until February 28, 2025 and pay their first installments (including advance payment) until the end of Wednesday, April 02, 2025 (due to the fact that 31 March 2025 coincides with the Ramadan Feast holiday) and the other installments in monthly periods following this installment.

You can access the relevant announcement here.

Sincerely,

BİLGENER