Number: 24

Date: 08/02/2023

Title:

Force majeure has been announced for taxpayers at earthquake locations until July 31, 2023.


A press release was made on February 7, 2023 by Ministry of Treasury and Finance. It is mentioned in the above press release that force majeure has been announced for taxpayers located at Kahramanmaraş, Hatay, Osmaniye, Adıyaman, Diyarbakır, Şanlıurfa, Gaziantep, Kilis, Adana and Malatya provinces, affected by the earthquake occurred on February 6, 2023, until July 31, 2023.

As of the earthquake date, the tax liabilities of the taxpayers in these provinces between February 6, 2023 and July 31, 2023 have been postponed.

The deadlines for submitting tax returns and notifications that must be submitted during the force majeure period have been extended until the end of August 15, 2023, and the payment periods for taxes accrued on these declarations and notifications have been extended until August 31, 2023.

In the press release, it is also stated that preparations with respect to extension regarding the payment terms of the installments to be paid in March, May and July 2023 within the scope of the Restructuring Laws numbered 7256 and 7326 until August, October and December 2023 is also being made.


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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