According to the statement made by the Ministry, a state of force majeure was declared in 11 provinces and one district affected by the Kahramanmaraş-based earthquakes that occurred on 6 February and tax obligations were postponed.
The state of force majeure in Adana, Diyarbakır, Elazığ, Gaziantep (excluding İslahiye and Nurdağı districts), Kilis, Osmaniye, Şanlıurfa and Sivas Gürün expired on 31 July, while it was extended until 30 November in Adıyaman, Hatay, Kahramanmaraş, Malatya and İslahiye and Nurdağı districts of Gaziantep.
The Ministry decided to extend the state of force majeure until 30 April 2024 in Adıyaman, Hatay, Kahramanmaraş, Malatya, İslahiye and Nurdağı districts of Gaziantep.
Taxpayers registered in these provinces will be able to submit their declarations and notifications, which must be submitted from 6 February, when the state of force majeure started, until 30 April 2024, when the state of force majeure will end, until the end of Wednesday, 15 May 2024.
Taxes accrued based on these declarations and notifications, the second instalment of the motor vehicles tax for 2023 and the first instalment of the motor vehicles tax for 2024 can be paid until the end of Friday, 31 May 2024.
The payment period of all kinds of taxes, penalties and default interest accrued by these taxpayers before the date of the earthquake, the payment period of which coincides with the period of force majeure, and all kinds of taxes, penalties and default interest, which were levied by substitution, ex officio or administration before the date of the earthquake and whose due date coincides with the date after the force majeure began, have also been extended.
These receivables will be evaluated separately for each due date and their payment periods will be extended for a period not exceeding one year from their normal due dates. If the expiry date of the one-year period falls after 31 May 2024, payments can be made until the end of this day.
Special consumption tax and fees are not covered
The declarations to be submitted in accordance with the Special Consumption Tax Law and the accrued special consumption tax, the fees to be paid before the transaction is made in accordance with the Law on Fees, "the receivables accrued on the declarations regarding the payments to be made by the notaries against receipt and the notifications regarding the trade registry fees" will be outside the scope of the force majeure as before. No postponement will be made in the periods related to these obligations.
The debts of the taxpayers in question will be paid in instalments for up to 24 months without interest, provided that they apply by the end of Monday, 1 July 2024 and meet the necessary conditions.
In addition, the state of force majeure will end on Tuesday, 30 April 2024 for taxpayers who have a taxpayer registration outside of Adıyaman, Hatay, Kahramanmaraş and Malatya and İslahiye and Nurdağı districts of Gaziantep and who are considered within the scope of force majeure due to the existence of an intermediary and responsibility contract between the professional members in these places as of the earthquake date.
Configuration application and payment periods have been extended
Pursuant to Law No. 7440 on the Restructuring of Certain Receivables and Amendments to Certain Laws, those who are indebted to the tax offices in Adıyaman, Hatay, Kahramanmaraş, Malatya and Gaziantep İslahiye and Nurdağı districts, where the state of force majeure is decided to continue, are required to make their applications until the end of Wednesday, 31 July 2024 and pay their first instalments (including advance payment) until Monday, 2 September 2024 and the other instalments in monthly periods following this instalment.
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