Number: 42

Date: 25/03/2020

Title:

The Communique on issues related to the use of force majeure provisions of some taxpayers affected by the Covid-19 epidemic published.


The Communique which was indicated as being prepared by the Revenue Administration in the announcement published on 24 March 2020 regarding coronavirus (COVID-19) has been published in the repetitive Official Gazette dated 24 March 2020.

In the Communique (Tax Procedure Law General Communique no.518); explanations have been made about the taxpayers who are directly affected by COVID-19 and the measures taken in this context and taxpayers’ defined by this Communique benefiting from the force majeure provisions of the Tax Procedure Law.

The Communique has .been enacted as of its date of publication (24 March 2020).


Our explanations provided above include general information on the issue. No responsibility can be claimed against EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. due to the implications arising from the context of this document or emerging with respect to its context.
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