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Tax Procedure Law General Communiqué of the Ministry of Finance and Administration of Financial Income was published in the Official Gazette and entered into force.
Consequently, the Chinese city of Wuhan in Turkey related to the emerging outbreaks and many countries spread by Kovid-19 part of the measures taken by the Ministry of the Interior, temporarily its activities in full Seek issuance / complete cessation of its activities, the Taxpayers in the sector that the agreed work places 213 of the Fiscal Procedure Law ‘will benefit from the provisions of “force majeure”
It was considered appropriate to accept that taxpayers who operate in sectors with workplaces that have been temporarily suspended / suspended their activities within the scope of the measures taken by the Ministry of the Interior regarding their main scope of activity are in a situation of force majeure within the range of dates deemed appropriate to resume its activities within the scope of the decision taken as of December 1, 2020.
Starting today, the main activity code in the tax office records will be taken into account in determining these main fields of activity.
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If the taxpayer accredits and certifies that he is effectively engaged in any of these sectors as the main field of activity, even though it is not among the sectors determined by the main activity code in the tax office records, the field of activity will be taken into account principal. instead of the main activity code to determine if the taxpayer is within the scope of force majeure.
DIFFERENCE OF TAX RIGHTS
Withholding tax returns (including premium services and withholding returns) and VAT returns and Form BA-BS returns that must be submitted in this period and whose legal term for taxpayers considered force majeure, and that must be prepared and signed. within said period Upload Periods of “electronic accounting certificates” and secondary copies of electronic accounting books and related certificate files that must be uploaded to the Revenue Administration Information Technology System at the same time they are created and e-books sign, on the 26th day of the month following the end of force majeure delayed to the end
It was considered appropriate to extend the payment terms of taxes accrued based on the returns, from the first period for which the term for filing returns was extended, from the month following the month in which they must be filed, respectively, to the at the end of the following month for each period.
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If there are less than 26 days until the last day of the declaration / notification filing period from the end of the force majeure event, the last day of the declaration / notification filing period will be considered as the last day on which VAT returns will be submitted for the period in which the force majeure event ends.
According to social security legislation, if it is mandatory to notify the insured’s income and services information based on the premium for the period of force majeure with a Declaration of withholding and premium service, the force majeure will be valid for postponement of the declaration and the payment periods. of the part of these statements related to tax deductions.
“WE HAVE INCLUDED OUR SCHOOLS IN THE FIELD OF FORCE MAJEURE AS OF DECEMBER 1, 2020”
Finance and Finance Minister Lütfü Elvan also made a statement on the matter. Minister Elvan said: “We postponed the taxes of our taxpayers, whose activities were temporarily suspended in the framework of the measures taken by the Ministry of the Interior due to the coronavirus epidemic, with the notification that we publish today. Movie theater, cafeteria, coffee shop, country garden, internet cafe, arcade room, billiard room, club house, tea garden, we have included our dedicated contributors to artificial grass, swimming pool, bath, sauna, amusement park within the scope of force majeure from of December 1, 2020. The declaration and payment terms of the value added tax and the withholding declarations that these taxpayers must file during the period of force majeure, was extended until the end of the 26th of the following month ”, he said.
EXPLANATION OF MINISTER ELVAN
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The Minister of Finance and Finance, Lütfi Elvan, shared the following messages on his Twitter account:
“We postponed the taxes of our taxpayers, whose activities were temporarily suspended within the scope of the measures taken by the Ministry of the Interior due to the coronavirus epidemic, with the notification that we published today.
As of December 1, 2020, we include our contributors who are engaged in movie theater, cafeteria, coffee shop, country garden, cyber cafe, arcade room, billiard room, club, tea garden, artificial grass, swimming pool , Turkish bath, sauna, amusement park in the field of force majeure.
The declaration and the corresponding payment terms of the value added tax and the withholding declarations that said taxpayers must make during the force majeure period have been extended until the end of the 26th day of the month following the end of the force majeure event ” .
