Benefitting of taxpayers affected by coronavirus (COVID-19) outbreak from force majeure provisions.

Explanations were made on certain taxpayers’ benefitting from the force majeure provisions through the Tax Procedure Law General Communique series no.518 published in the Official Gazette dated 24 March 2020.

With the Communique, in addition to taxpayers with income tax obligations in terms of commercial, agricultural and professional income, in the acceptance of being under the status of force majeure; it is considered sufficient for taxpayers to operate in the sectors listed in the Communique by their main field of activity.

The main activity code in the tax office records as of 24 March 2020 will be taken into consideration in determining the taxpayers’ main field of activity. However, if the taxpayer's main activity code in the tax office records does not exist among the identified sectors, if it is proved and authenticated that they are actually engaged in any of these sectors as main field of activity, the field of activity that the taxpayer is actually engaged in will be considered as the main field of activity so as to assess the taxpayer within the coverage of force majeure.

Also, taxpayers engaged in a field of activity other than the sectors listed in the Communique may also clarify their situation by applying to the tax offices they are affiliated to take advantage of the force majeure provisions.