COVID-19 continues to lead to changes and setbacks in numerous issues worldwide and in our country. Many measures have been taken to address these setbacks. Additionally, regulation amendments have been introduced. Measures have also been taken in order to protect taxpayers within the scope of the policies taken against the pandemic. Many regulations have been introduced to provide taxpayers with various opportunities. The regulations regarding deferral of the tax payments are as follows:
1- General Communiqué on Tax Procedural Law
The General Communiqué on Tax Procedural Law ("Communiqué") was published in the Official Gazette dated 25.01.2021 and numbered 31375. In accordance with the Communiqué, the measures taken by the Ministry of Internal Affairs ("Ministry") regarding tax deferral are as follows:
- Taxpayers in the sectors that temporarily ceased their activities or whose activities have been terminated completely, shall benefit from the "force majeure" provisions stipulated under the Tax Procedural Law No. 213.
- Taxpayers that carry out their commercial activities in movie theatres, coffee houses country gardens, internet cafes, electronic game saloons, billiard halls, clubhouses, tea gardens, swimming pool facilities, Turkish baths, saunas, amusement parks shall be regarded as in a force majeure situation as of December 1, 2020.
- Regarding the taxpayers who are subject to the force majeure provisions;
The submission periods have been extended until the end of the 26th day of the month following the expiration of the force majeure and the payment periods of the taxes accrued on the basis of these declarations have been extended from the month following the month in which the declaration should be submitted, starting from the first period for which the declaration submission period was extended, to the end of the following month respectively for each period, for the documents mentioned below:
- Withholding Declarations (including Withholding and Premium Service Declarations) and Value Added Tax Declarations and "Form Ba-Bs" notifications and e-Books that must be prepared and signed within the said period and whose legal period corresponds to the force majeure period;
- The payment of the "Electronic Ledger Certificates" and e-Ledgers and secondary copies of the related certificate files, which must be uploaded to the Revenue Administration Information Technology System within the same period.
- Force Majeure provisions will be applicable for the deferral of the declaration and payment periods regarding the tax deductions of declarations in the case that it is compulsory to notify the information on earnings based on prime value and services related to the force majeure period in accordance with the Social Security Legislation through the Withholding and Premium Service Declaration.
2- Deferral of Accommodation Tax
In accordance with Article 42 of the Law on Restructuring Certain Receivables and Amending Some Laws dated 11.11.2020 and numbered 7256, the effective date of the accommodation tax which was set as 01.01.2021 has been amended as 01.01.2022.
In conclusion, the current periods regarding the deferral possibilities granted to taxpayers within the scope of the taken measures have been explained above. With the Communiqué, deferral provisions regarding the sectors subject to force majeure have been regulated. In addition, the repayments of the restructured debts stipulated under the Law No. 7256 on Restructuring Some Receivables and Amending Some Laws commence in January, 2021.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.