Force Majeure was accepted for Taxpayers whose activities were discontinued or suspended in the Covid-19 Outbreak
Through the Tax Procedural Code General Communiqué Serial No. 524 (“Communiqué”), published in the Official Gazette dated 25th January 2021 and No. 31375, force majeure was accepted for taxpayers whose activities were discontinued or suspended in the Covid-19 outbreak.
Through the Communiqué, taxpayers operating in the sectors where workplaces are temporarily suspended within the scope of the measures taken by the Ministry of Internal Affairs in terms of their main field of activity are included in the scope of force majeure as of 1 December 2020 until the date when their operations will be re-permitted.
Through the Communiqué, (i) withholding declarations (ii) value added tax (VAT) declarations, (iii) "Form Ba-Bs" notifications and (iv) electronic ledger charts certificates whose legal period of submission corresponds to the force majeure period and should be given in this period have been extended until the end of the 26th day of the month following the expiration date of force majeure period. The payment terms of the taxes accrued based on these declarations have been extended accordingly.
You may find the full text of the Communiqué here.