News  »  Force Majeure For Taxpayers
08 February 2021 -

524 published in the official gazette dated 25/1/2021 order communique with the general provision of the Tax Procedure Law completely Dec temporary events/activities to stop completely after making a decision, Cinema Lounge, a coffee shop, kiraathane, cottage garden, internet cafe/room, electronic game room, a billiards room, a local tea garden, a field, a swimming pool, hammam, sauna, massage parlors and activities such as amusement parks, sectors taxpayers in cases of force majeure has been adopted. In determining the main areas of activity mentioned, the main code of activity in the tax office records is taken into account as of the date of publication of the notification. However, if the taxpayer proves and confirms that it is actually engaged in any of these sectors as its main area of activity, although it is not among the sectors covered by the main code of activity in the tax office records, the main area of activity actually engaged will be taken into account when determining whether it is covered by force majeure. Force majeure for taxpayers operating in these sectors will start on 1/12/2020 (including this date) and continue until the date deemed appropriate to resume their activities within the scope of the decision taken. Issuance of Ba-Bs notifications, creation of e-books, signing of Value Added Tax and concise declarations that must be issued by the taxpayers during the period of force majeure, e-book charter with e-books and copies of the Charter of the revenue administration systems installation time secondary cases of force majeure 26 th of the month following the end date of this declaration until the end of the day, and the filing period is extended pursuant to the payment of accrued taxes was the first time the period starting from the month following the month that should be given to the statement from, respectively, for each period has been extended until the end of the following related ritual. In accordance with social security legislation, if it is mandatory for insured persons to report premium earnings and service information related to the period of force majeure with a concise and premium service Declaration, force majeure will apply to the postponement of the declaration and payment periods of the part of these declarations related to tax deductions.
Best regards
Turgutlu Chamber of Commerce and Industry