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Hazine ve Maliye Bakanlığı, 24.03.2020 tarihinde Resmi Gazete’de yayınlanan 518 sıra numaralı Vergi Usul Kanunu Genel Tebliği

Tax Procedure Law And Force Majeure

Some cases are shown as examples of force majeure in article 13 of Tax Procedure Law numbered 213 (“Law”);

– Serious accident, serious illness and arrestment which prevent fulfilling of any tax obligation,
– Disasters such as fire, earthquake and flood which prevent fulfilling of any tax obligation,
– Mandatory losses that occur outside the will of the person,
– Due to the reasons outside the will of the owner, the removal of books and documents.

In accordance with article 15 of Law, in the case of any situation occurs explained above, the duration set out in Law shall be suspended and the timeout time runs out as long as it doesn’t. Following the same article, the Ministry of Treasury and Finance has been authorized to declare force majeure.

General Declaration Numbered 518 Of Tax Procedure Law Of The Ministry Of Treasury And Finance

As it is known, many extraordinary measures have taken in our country to prevent the spread of COVID-19 epidemic disease, which started in the Republic of China and spread to many countries. However, these measures cause an economic recession. The Ministry of Treasury and Finance declared force majeure for the taxpayers who operate in sectors affected by the measures taken to prevent the spread and the taxpayers who are over 65 years old or with chronic illness, with General Declaration numbered 518 of Tax Procedure Law (“Declaration”) published in Official Gazette on 24.03.2020.

1) Income Taxpayers In Terms Of Commercial, Agricultural And Professional Incomes

In article 3 of Declaration; it has been stated that there is a force majeure for the income taxpayers in terms of commercial, agricultural and professional incomes between 01.04.2020 and 30.06.2020

2) Sectors Covered By Force Majeure:

In article 3 of Declaration;

– Retail, including shopping malls,
– Health services,
– Furniture manufacturing,
– Iron, steel and metal industry,
– Mining and quarrying,
– Construction services,
– Industrial kitchen manufacture,
– Automotive manufacture and trade and manufacturing parts and accessories for the automotive industry,
– Rent a car,
– Logistics and transportation including storage activities,
– Artistic events such as cinema and theatre,
– Books, newspapers, magazines etc. including printery,
– Tour operators and travel agencies,
– Accommodation activities,
– Food and beverage services including restaurants and cafes,
– Textile and ready-made manufacturing and trading,
– Event and organization services including public relations,

in terms of taxpayers operating these fields and taxpayers operating in sectors which are restricted within the scope of the measures taken by the Ministry of Interior in terms of their main field of activity, it has been ruled that there is a force majeure between 01.04.2020 and 30.06.2020

3) Taxpayers Who Actually Operates In One Of The Above Sectors

Following the same article, it has been stated that; if the taxpayers whose main activity code is not among one of the above sectors proves that they operate in one of the above sectors as its main field of activity, they can benefit from force majeure implementation.

4) Postponement Of Insurance Premium Payment Periods

Also due to the delay; Delay penalty and imposing a late fee that specified in the 89th article of the Law No. 5510 shall not be applied.

5) Taxpayers Over 65 Years Old or With Chronic Disease

As it is known, within the scope of preventing COVID19 spread, people over 65 years old and people with chronic illnesses are restricted from going out. Therefore it was necessary to make a regulation for these people in the Declaration. In the article 5 of the Declaration; taxpayers and members of a profession older than 65, taxpayers and members of a profession with chronic illnesses and taxpayers whose declarations and notices were made by them were included into force majeure. These people shall be counted in force majeure between 22.03.2020 and the date the curfew will be repealed. Declarations/notifications and payments of the taxes required to be made during the force majeure period have been extended until the end of 15th day after the curfew repeals. Time extension process of taxpayers over 65 years old will be done automatically by the tax offices without any request. Taxpayers with chronic illnesses must submit documents proving their condition to the tax office within 30 days of the curfew repeals.

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