According to information received from Revenue Administration (GİB) officials, the Ministry of Treasury and Finance had accepted that those who had a taxpayer record as of the date of the earthquake in the provinces affected by the earthquake were in a state of force majeure.
While the deadline for submitting declarations and notifications was postponed, the force majeure event was gradually terminated.
For taxpayers in Adıyaman, Hatay, Kahramanmaraş and Malatya, and in Gaziantep’s İslahiye and Nurdağı districts, where force majeure conditions are currently ongoing, this situation will end on August 31.
SPECIAL CALENDAR FOR DEFERRED DECLARATIONS
While a special declaration and payment calendar was created for the postponed declarations of the taxpayers in question during the force majeure period, the Ministry determined different declaration and payment periods as monthly, quarterly and annually.
In this context, VAT returns can be submitted until September 30. Four different dates were deemed appropriate for payments, depending on the taxation period.
The first of the payments will start in September, and subsequent payments can be made at the end of the following month.
Income withholding tax returns will be submitted until October 31, 2024. Four different payment dates have been determined for taxes accrued on these returns. Annual income and corporate tax returns for 2022 and 2023 can be submitted until October 31. Payments for these returns will be made until December 2, 2024 and December 31, 2024, respectively. Payments for the 2nd installment of motor vehicle tax for 2023 and the 1st and 2nd installments for 2024 can be made until December 2.
ADDITIONAL TIME FOR TAXPAYERS WHOSE FORCE MAJEURE IS DETERMINED TO CONTINUE
Taxpayers who state that they were affected by the earthquake in a way that prevented them from fulfilling their tax obligations and that the force majeure situation continues for them will be able to apply individually to the tax offices they are affiliated with with the necessary documents.
The requests in question will be evaluated by the Revenue Administration. Taxpayers who are determined to be in force majeure may be granted additional time. Taxpayers who meet the required conditions may have their debts paid in installments of up to 24 months without interest.
Taxpayers who will have difficulty in paying their unpaid tax debts in one go due to force majeure will be able to request installments for their debts until the end of the month following the payment period.
