09.02.2023/30
State of Force Majeure Declared in Provinces Affected by Earthquake
According to the announcement made on the website of the Revenue Administration, in relation to the earthquake disaster that occurred in Kahramanmaraş province on 06.02.2023, the Ministry has deemed it appropriate to declare a state of force majeure for the provinces of Adana, Adıyaman, Diyarbakır, Gaziantep, Hatay, Kahramanmaraş, Kilis, Malatya, Osmaniye, and Şanlıurfa, which were affected by the earthquake.
In this context, taxpayers who have tax records in the aforementioned provinces as of the date of the earthquake are considered to be in a state of force majeure for the period between 06.02.2023 and 31.07.2023 (inclusive) for the purposes of applying tax laws.
During the state of force majeure:
- The deadlines for submitting tax returns and declarations,
- The payment deadlines for taxes accrued on these returns and declarations,
- The payment deadlines for any taxes, fines, and late fees that were accrued before the earthquake and whose payment deadlines fall within the period of force majeure,
- The payment deadline for the second installment of the 2023 motor vehicle tax,
- The payment deadlines for any taxes, fines, and late fees assessed before the earthquake, and whose payment deadlines fall after the start of the force majeure period,
have been extended.
Accordingly, during the period of force majeure, tax returns and declarations that should have been submitted will be accepted until the end of Tuesday, 15.08.2023, and the taxes accrued from these returns and declarations, along with other taxes, fines, and late fees mentioned above, can be paid until the end of Thursday, 31.08.2023.
However, taxpayers in the affected areas will not be required to submit the provisional tax returns for the 1st provisional tax period of 2023 within the force majeure period.
Additionally, tax debts of taxpayers in these areas will be deferred for up to 24 months without interest, provided that they apply by Monday, 02.10.2023, and meet the necessary conditions.
For detailed information, you can contact the relevant tax office.
You can access the relevant announcement here.
Best regards,
BİLGENER
