Postponement of workplace tax payments
While the force majeure decision was taken for the businesses closed within the scope of the pandemic measures, the tax payments of these enterprises were postponed. While the decision will be valid as of December 1, 2020, these businesses will begin to file tax returns 26 days after the force majeure is lifted. It was stated that the number of businesses, especially in the food and beverage sector, that restructured taxes but were in danger of not being able to pay, exceeded 7 thousand.
The Revenue Administration announced that force majeure was accepted for taxpayers in sectors where workplaces were completely stopped due to the epidemic.
According to the general communiqué of the tax procedure law published in the current issue of the Official Gazette, taxpayers operating in the sectors where the workplaces are temporarily suspended or suspended within the scope of the measures taken by the Ministry of Interior, resume their activities within the scope of the decision taken on December 1, 2020 It was deemed appropriate to be accepted as being in force majeure within the appropriate date range.
Regarding the taxpayers within the scope; Until the end of the 26th day of the month following the expiration of the force majeure, the period of submission of the secondary copies of the withholding declarations and VAT declarations, electronic book certificates and e-Ledgers and the related certificate files, which are within the legal period of the force majeure period and must be submitted in this period. It has been deemed appropriate to extend the payment terms of the taxes accrued on the basis of the declarations, starting from the first period for which the declaration submission period is extended, starting from the month following the month in which the declaration is to be submitted, respectively, for each period until the end of the following month.
In accordance with the social security legislation, if it is compulsory for the insured to notify the earnings and service information subject to premium for the force majeure period with withholding and premium service declaration, the force majeure will also be valid for the postponement of the declaration and payment periods of the part of these declarations regarding tax deductions. announced that force majeure is accepted for taxpayers in sectors where workplaces are completely stopped due to the epidemic.