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COVID-19: Update on emergency tax measures

Tax bulletin - 2020/6

In brief

The Turkish tax authority has formally acknowledged the coronavirus pandemic as a force majeure-event, warranting the extension of tax filing and payment deadlines for taxpayers in several sectors.

In detail

In order to deal with the consequences of the coronavirus outbreak, the Ministry of Treasury and Finance  (further to the announcements of President Erdogan on 18 March 2020) published on 24 March 2020 the communiqué numbered 518, providing taxpayers that are directly affected by the COVID-19 pandemic with the force majeure benefits regulated under Article 15 of the Tax Procedural Code.

Who is eligible for force majeure provisions? 

The following types of filers are eligible to benefit from the force majeure provisions:

a) Individuals who are liable to pay income tax due to their commercial, agricultural or self-employment activities

b) Corporate taxpayers directly affected by the COVID-19 pandemic and engaged in the following sectors:

Retail (including shopping centres); healthcare services; furniture manufacturing; the iron, steel and metal industry; mining and quarrying; building construction services; industrial kitchen manufacturing, automotive manufacturing and selling; manufacturing of parts and accessories for the automotive industry; car rental; logistics and transportation (including warehousing activities); artistic activities such as cinema and theatre; publishing and printing materials such as books, newspapers; accommodation (including tour operators and travel agencies); food and beverage services including restaurants and coffee shops; manufacturing and trading textiles and apparel; and events and organizations, including public relations

c) Taxpayers engaged in businesses where operations have been suspended as part of the COVID-19 measures imposed by the Ministry of Internal Affairs.

Which benefits are provided?

With this measure, taxpayers receive an automatic extension for complying with certain formalities and an automatic extension of the payment terms for certain tax debts, without the need to make any justification.

More specifically the measure concerns the following tax obligations:

  • withholding tax returns,
  • value added tax returns,  
  • Ba-Bs forms and
  • issuance and signing of e-ledgers.

The force majeure provisions cover the period from 1 April 2020 to 30 June 2020. 

Here are the key dates: 

Period

Tax Liability

Regular declaration term

Regular

payment maturity

New  declaration term

New

payment maturity

March 2020

Withholding tax returns

27 April 2020

27 April 2020

27 July 2020

27 October 2020

VAT returns

27 April 2020

27 April 2020

27 July 2020

27 October 2020

Form BA & Form BS

30 April 2020

-

27 July 2020

-

Certification of e-ledgers

30 April 2020

-

27 July 2020

-

Uploading e-ledger certificates

30 April 2020

-

27 July 2020

-

April 2020

Withholding tax returns

27 May 2020

27 May 2020

27 July 2020

27 November 2020

VAT returns

27 May 2020

27 May 2020

27 July 2020

27 November 2020

Form BA & Form BS

1 June 2020

-

27 July 2020

-

Certification of e-ledgers

1 June 2020

-

27 July 2020

-

Uploading e-ledger certificates

1 June 2020

-

27 July 2020

-

May 2020

Withholding tax returns

26 June 2020

27 June 2020

27 July 2020

28 December 2020

VAT returns

26 June 2020

27 June 2020

27 July 2020

28 December 2020

Form BA & Form BS

30 June 2020

-

27 July 2020

-

Certification of e-ledgers

30 June 2020

-

27 July 2020

-

Uploading e-ledger certificates

30 June 2020

-

27 July 2020

-

Taxpayers subject to curfew

In addition to the taxpayers listed above,

  • taxpayers subject to a Ministry of Internal Affairs curfew because they are over the age of 65 or have chronic health problems, 
  • certified public accountants subject to a Ministry of Internal Affairs curfew because they are over the age of 65 or have chronic health problems, 
  • taxpayers whose tax declarations are made by certified public accountants (based on the “Intermediary and Liability Contract” effective on the publication date of the communiqué numbered 518) who are subject to a Ministry of Internal Affairs curfew because they are over the age of 65 or have chronic health problems

are accepted to be subject to force majeure from 22 March 2020 to the last day of the curfew. For this group, all tax filing obligations as well as the payment deadlines are extended until the close of business on the 15th day following the last day of the curfew.


Contact us

Ebru Türkçelik

Ebru Türkçelik

Tax Services, Director, PwC Turkey

Tel: +90 212 326 6454

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