In places where force majeure has been declared, the guarantee period for taxpayers operating in the fuel and LPG sector has been extended.

In scope Serial No. 531 General Communique on Tax Procedure Law (TPL) (OG: 02.09.2021) and Oil Market Law numbered 5015, those having distributor, mineral oil or franchise license (exclusively except or bunker fuel dealership and having distributor or LPG autogas dealership license have been covered by the guarantee implementation.

Since force majeure situation in Adıyaman, Hatay, Kahramanmaraş and Malatya provinces and Islahiye and Nurdağı towns of Gaziantep province declared due to earthquake has been extended until August 31, 2024, the guarantee period of taxpayers in this scope has also been extended until December 2, 2024 (including this date) according to TPL Circular dated June 26, 2024 and numbered 169.