INFO CENTER
24.11.2024

Force Majeure Declared in Earthquake Affected Provinces

According to the announcement made on the website of the Revenue Administration, regarding the earthquake disaster that occurred in Kahramanmaraş province on 06.02.2023, it has been deemed appropriate by the Ministry to declare a state of force majeure for the provinces affected by the earthquake, namely Adana, Adıyaman, Diyarbakır, Gaziantep, Hatay, Kahramanmaraş, Kilis, Malatya, Osmaniye, and Şanlıurfa.

In this context, taxpayers with tax records in these provinces as of the date of the earthquake are considered to be in a state of force majeure between 06.02.2023 and 31.07.2023 (inclusive) in terms of the application of tax laws.

During the period of force majeure, the following deadlines are extended:

  • The deadlines for submitting tax returns and notifications,
  • The payment deadlines for the taxes accrued on these returns and notifications,
  • The payment deadlines for all taxes, penalties, and late fees accrued before the earthquake and falling within the period of force majeure,
  • The payment deadline for the second installment of the 2023 motor vehicle tax,
  • The payment deadline for all taxes, penalties, and late fees that were assessed before the earthquake and due after the force majeure period started.

Accordingly, tax returns and notifications that are due during the force majeure period can be submitted by the end of Tuesday, 15.08.2023, and the taxes accrued from these returns and other taxes, penalties, and late fees mentioned above can be paid by Thursday, 31.08.2023.

However, taxpayers in these areas will not be required to submit provisional tax returns for the 1st provisional tax period of 2023 during the force majeure period.

Additionally, the tax liabilities of taxpayers in these areas can be deferred without interest for up to 24 months, provided they apply by Monday, 02.10.2023, and meet the necessary conditions.

For further details, you can contact the relevant tax office.

You can access the related announcement here.

Best regards,

BİLGENER

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