As you know, the Government has started to implement many measures due to the coronavirus epidemic.
In this context, according to the General Communiqué of the Tax Procedure Law published in the repeated Official Gazette numbered 31078 and dated 24/03/2020, the SSI premiums have been postponed for the below workplaces which are deemed to be a force majeure between 01/04/2020 and 30/06/2020 (including these dates):
Taxpayers with income tax liability in terms of commercial, agricultural and professional earnings.
Directly affected by the corona virus outbreak, and by its core business;
- Retail, including shopping malls,
- Health Service,
- Furniture manufacturing,
- Iron, steel and metal industry,
- Mining and quarrying,
- Building construction services,
- Industrial kitchen manufacture,
- Manufacturing of parts and accessories for automotive manufacturing and trade and automotive industry,
- Rent a car,
- Logistics and transportation, including storage activities,
- Artistic services such as cinema and theater,
- Publishing activities of books, newspapers, magazines and similar printed products, including printing,
- Accommodation activities including tour operators and travel agencies,
- Food and beverage services including restaurant, café,
- Textile and apparel manufacturing and trading,
- Taxpayers operating in the event and organization services sectors, including public relations,
- Belonging to the taxpayers operating in the sectors where the workplaces are decided to be temporarily suspended within the scope of the measures taken by the Ministry of Interior in terms of their main field of activity,
Private sector employers employing insured employees at workplaces under Law No. 5510 4/a,
Independent employees on their own behalf and account, excluding village and neighborhood headmen and voluntary insured,
- Income taxpayers in real or simple entry due to commercial earnings or self-employment earnings,
- Those who are exempt from income tax and registered in the tradesman and craftsman register,
- Those engaged in agricultural activities
- Legal entities whose aforementioned acts are considered to be force majeure in terms of their main fields of activity; the shareholders of the joint stock companies, who are members of the board of directors, the limited partners of the limited companies whose capital is divided into shares, and all the partners of the other companies and equipping subsidiaries,
Those who are insured under the scope of Law No. 5510 4/b:
- The payment term of insurance premiums for 2020 / March, which must be paid by the end of 2020 / April, is due to the date of 02/11/2020, since 31/10/2020 falls on Saturday,
- Payment term of insurance premiums for 2020 / April, which must be paid by the end of 2020 / May, until 30/11/2020,
- The payment term of insurance premiums for 2020 / May, which must be paid by the end of 2020 / June, has been postponed to 31/12/2020.
Due to the delay, the delay penalty and delay increase stated in article 89 of the Law No. 5510 will not be applied.
In addition, from the insured under paragraph (b) of the first paragraph of Article 4 of the Law No. 5510, except for real persons employers and voluntary insurance holders who are over the age of 65 in accordance with the measures taken by the Ministry of Internal Affairs or fall under the curfew due to their chronic illness;
- Those who have turned 65 by the end of the force majeure period with the date of 22/03/2020,
- Those who prove and certify their chronic illness with valid documents from health institutions,
Insurance premiums accrued during the force majeure period were postponed until the end of the 15th day following the curfew.
According to Law No. 5510, all kinds of information, documents and declarations that need to be submitted to the Authority have not been postponed during the deadlines, and the procedures will be carried out according to the current procedures and deadlines.
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.