Announcement made on the force majeure implementation for withholding and VAT returns to be submitted in April-May-June.

The Revenue Administration (GİB) stated that a General Communique on the implementation of force majeure was prepared due to the coronavirus (COVID-19) outbreak, through an announcement released at its website (www.gib.gov.tr) on 24 March 2020. Accordingly;

• Only taxpayers and taxpayer groups indicated in the announcement will benefit from the force majeure implementation.
• The deadline for submission of withholding and value added tax returns that these taxpayers must submit in April, May and June will be extended until the end of 27 July 2020.
• Payment terms of the taxes accrued on these tax returns will be extended by six months and the payments will be made within the last week of October, November and December.
• Pertaining to the notice issued by the Ministry of Interior, a curfew has been imposed for people aged 65 and over and those with chronic diseases.
• For taxpayers and professionals within the scope of this restriction, the period between the beginning of the curfew and the date it will end will be considered as force majeure.