Rule detail : 162827

TUR Tax Earthquake Force Majeure

Updated on: Feb 17, 2025

Latest Event

Feb. 12, 2025 Guarantees' Provision
On Feb. 12, 2025, TUR Tax informed of publication of tax procedure law circular 183/ 2025-4, re guarantees provided in 2024 by taxpayers under circular VUK-180/2025-1.
Guarantees of 2024 are not required; licensed taxpayers before Feb. 6, 2023 whise guarantee ended after that date are required to provide guarantees until Sep. 1, 2025.
In Mar. 2025, TUR Tax extended previous deadlines re earthquake, see #246066.

On Feb. 8, TUR Tax announced tax consequences of force majeure.

TUR Tax declared a force majeure state in Adana, Adiyaman, Diyarbakir, Sanliurfa, Kahramanmaras, Gaziantep, Hatay, Kilis, Malatya, Osmanive, hit by the earthquake.
Taxpayers with a liability record as of the date of the earthquake in the mentioned provinces are in a state of force majeure between Feb. 6, 2023, and Jul. 31, 2023.
Practical Consequences
Extension of tax returns and notification submissions, payment periods of taxes accrued on these declarations and notifications, all type of taxes' payment period.
Also, extension of penalties and delay interest accrued before the earthquake date, whose payment period coincides with the time frame declared as force majeure.
Also, extension of the second installment payment period of 2023 motor vehicle tax.
Also, extension of all kinds of taxes, penalties and delay interest's payment period.
If they were completed before the earthquake date, ex officio or levied by the administration and whose maturity coincides with the start of the force majeure event.
Declarations, notifications that were to be submitted during the force majeure period can be submitted until Aug. 15, 2023, and their delay interests until Aug. 8, 2023.
However, temporary tax returns for the first temporary tax period of 2023, which must be submitted within the period of force majeure, won't be required for those provinces.
Also, tax debts of taxpayers in those provinces will be paid in installments up to 24 months without any interest, provided they apply until Oct. 2, 2023, under conditions.
More detailed relevant information could be obtained from the relevant tax office.
Effectiveness
The state of force majeure will remain effective until Jul. 31, 2023.
On Feb. 14, 2023 Force Majeure
On Feb. 14, 2023, TUR GVT also issued force majeure details, release dated Feb. 7.
In relation to tax obligations of taxpayers in provinces affected by the earthquake.
Necessary preparations are being made for the extension of the force majeure situation to Aug., Oct. and Dec. 2023 following the end date of Jul. 31, 2023.
Document dated Feb. 7, 2023, received from TUR GVT Feb. 14, summarized Feb. 16.
In Feb. 2023, TUR Tax listed tax offices impacted by the earthquake, see #163669.
Feb. 21, 2023 Extended Deadlines
On Feb. 21, 2023, TUR Tax announced tax obligation deadline extension following the force majeure declaration on Feb. 6, 2023, in the Gurin district of Sivas province.
Declarations and notifications to be submitted by Aug. 15, 2023, taxes accrued on these and other taxes, penalties and delay interests can be paid up to Aug. 31, 2023.
No returns for 1st temporary tax period of 2023; debts can be paid in interest free installments over 24 months, if they apply by Oct. 2, 2023 and meet the conditions.
For taxpayer intermediation/responsibility agreements with liability other than in force majeure location/professionals in scope of force majeure at date of the earthquake.
Declarations/notifications due between Feb 6-Jul. 31, 2023 (force majeure duration),
can be submitted up to Aug. 15, 2023, with taxes accrued payable by Aug. 31, 2023.
Again, temporary tax returns for first temporary tax period of 2023, which must be submitted within period of force majeure, will not be submitted by these taxpayers.
Feb. 23, 2023 Presidential Decision Published
On Feb. 23, 2023, TUR Tax published a presidential decision and explanatory note, dated Feb. 22, 2023, that confirmed the changes to the tax deadline extensions.
Decision was made under terms of previous legislation, linked to force majeure rules, Articles 2 and 4 of Law 7256, as well as articles 2, 3, 4, 5, 7, 8 and 10 of Law 7326.
Follows TUR GVT Jun. 2022 issued law restructuring certain receivables, see #107978.
Jul. 2023 Force Majeure Extended
On Jul. 27, 2023, TUR Tax announced state of force majeure consequences' extension.
Submission period extended until Aug. 15, 2023; payment periods for the taxes accrued based on tax declarations, notifications were extended until Aug. 31, 2023.
Taxpayers in the provinces affected by the earthquake have their payment arrangements extended until Nov. 30, 2023, including tax returns, tax payments, all payments due during the force majeure extended period, motor vehicle installments.
Declarations to be submitted from the start of the force majeure until its end, may be submitted until Dec. 15, 2023, relevant payments should be paid until Dec. 29, 2023.
Debts of taxpayers located in these places will be paid in installments up to 24 months without interest, if they apply until Jan. 31, 2024, and meet the necessary conditions.
Presidential Decision 7405 of Jul. 26, 2023, re the extension of installment payment periods of the Restructuring Laws 7256 and 7326 was published in the official gazette.
According to it, the payment terms of the installments to be paid in Mar., May, Jul., Sep., Nov. 2023 are postponed to Dec. 2023, Feb., Apr., Jun. and Aug. 2024.
For debts under the law 7440 on the restructuring of certain claims, taxpayers of earthquake affected areas can submit a relevant application until Feb. 29, 2024.
And make the first installments including cash payment until Mar. 31, 2024.
Force majeure extension won't apply for taxpayers with a liability record as of the earthquake date, and for those with an intermediation and liability agreement.
Aug. 2023 Notification Period Extension
On Aug. 15, 2023, TUR Tax extended notification periods where force majeure ended.
Registered taxpayers in force majeure between Feb. 6, 2023 - Jul. 31, 2023 obliged to submit declarations and notifications, submission deadline extended to Aug. 15, 2023.
Payment deadlines for taxes accrued based on declarations extended to Aug. 31, 2023.
Clarifies applicability to taxpayers with intermediation and liability agreements both with or without liability records that are within the scope of the force majeure.
Applies to Adana, Diyarbakir, Elazig, Gaziantep (excluding Islahiye and Nurdagi districts) Kilis, Osmaniye and Sanliurfa provinces affected by the earthquakes.
Submission of Ba-Bs notifications by monthly loading extended to Sep. 11, 2023.
Aug. 22, 2023 Post-deadline Process
On Aug. 22, 2023, TUR Tax issued circular 160 on the obligations of taxpayers required to submit income and corporate tax returns after the force majeure period expires.
Outlines tax plate liabilities in line with articles 13, 15 of Tax Procedure Law No 213.
Under article 15, in the event of any force majeure conditions outlined in article 13, under article 373, no tax penalty will be imposed in cases where it is known or proven and proven that any of the force majeure conditions written in this law have occurred.
Where tax returns deadlines are extended due to force majeure, tax certificates will be generated based on submissions up to last day of the extended declaration period.
Taxpayers will be notified within 1 month, with certificates issued in online tax account.
Nov. 2023 Force Majeure Extended
On Nov. 29, 2023, TUR Tax extended force majeure until Apr. 30, 2023, in Adiyaman, Hatay, Kahramanmaras, Malatya, Islahiye, Nurdagi districts of Gaziantep Province.
Taxpayers registered in these provinces will be able to submit their declarations and notifications, which must be submitted from Feb. 6, 2023, when the state of force majeure started, until Apr. 30, 2024, when it will end, by end of May 15, 2024.
Taxes accrued based on these declarations/notifications, second installment of motor vehicle tax for 2023, first installment for 2024, can be paid by end May 31, 2024.
All taxes, penalties, default interest accrued before date of earthquake and whose payment period coincides with period of force majeure, and all taxes, penalties, default interest levied before date of earthquake, ex officio or by administration and whose maturity coincides with date of start of force majeure, have also been extended.
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 expiry date falls after May 31, 2024, payments can be made by end of this day.
The following will be outside scope of force majeure as before; no postponement will be made in periods related to these obligations.
Declarations to be submitted as per Special consumptions tax law and the accrued special consumption tax, fees to be paid before transaction made as per Law on fees.
Receivables accrued on declarations re payments to be made by notaries against receipt and notifications regarding trade registry fees.
The debts of the taxpayers in question will be paid in instalments for up to 24 months without interest, provided that they apply by end of Jul. 1, 2024, and meet conditions.
State of force majeure will end on Apr. 30, 2024, for taxpayers who have registration outside said provinces, and who are considered within scope of force majeure due to existence of intermediary, responsibility contract between professional members.
Pursuant to Law 7440, those who are indebted to tax offices in said provinces, where state of force majeure has been decided to continue, must submit applications by end of Jul. 31, 2024, and pay first instalments (including advance payment), by Sep. 2, 2024, and other instalments in monthly periods following this instalment.
Dec. 2023 Installments Extended
On Dec. 12, 2023, TUR Tax informed of publication of Presidential Decree 7918 of Dec. 11, 2023, on the extension of the installment periods of structuring laws 7256, 7326.
According to those laws the payment period of the first installment starts in the month following the end of the force majeure situation, i.e. the month after Apr. 30, 2024.
Payment of subsequent monthly installments has been extended following that month.
Mar. 2024 Installment Deadline
On Mar. 22, 2024, TUR Tax said that the last day for the 16th installment payment under the restructuring law 7326 is Apr. 1, 2024; payment also via contracted banks.
Apr. 2024 Force Majeure Extended
On Apr. 26, 2024, TUR Tax informed of the extension of the force majeure state for the places affected by the Feb. 2023 earthquakes for the last time, until Aug. 31, 2024.
Extended deadlines for income withholding tax and VAT declarations, annual income and corporate tax return; declarations until Oct. 31, 2024; payments by Dec. 2, 2024.
Attached tables with each tax obligation, submission deadlines and payment deadlines.
Sep. 2024 Force Majeure Extended
On Sep. 2, 2024, TUR Tax informed of the extension of the force majeure state until Nov. 30, 2024, for taxpayers in the provinces of Adiyaman, Hatay, Kahramanmaras.
And Malatya, as well as for taxpayers in the districts of Islahiye, Nurdagi in Gaziantep.
Extension of various deadlines re submission of declarations, notifications, payments.
Announcement includes tables with tax periods, deadlines for submission, payments.
Nov. 2024 Installments Extended
On Nov. 2, 2024, TUR Tax informed of publication of Presidential Decree 9078 of that date on the extension of the installment periods of structuring laws 7256, 7326.
As the state of force majeure has been extended until Nov. 30, 2024, payment period of first installment starts in month following end of force majeure situation, i.e. the month after Nov. 30, 2024, subsequent payments to be made on a monthly basis.
Dec. 2024 Force Majeure Extended
On Dec. 2, 2024, TUR Tax issued circular on guarantee periods for places where force majeure declared, including Adiyaman, Hatay, Kahramanmaras, and Malatya.
Also, Islahiye and Nurdagi districts of Gaziantep province were force majeure in force.
Accordingly, those who have obtained a license before Feb. 6, 2023, and whose period of providing guarantees expires after this date, are requested to submit guarantees.
Also, those within the scope of subparagraph (b), are required to submit their guarantees to the tax authorities to which they are affiliated until Feb. 28, 2025.
Dec. 10, 2024 Obligations' Extension
On Dec. 10, 2024, TUR Tax issued circular VUK-179/2024-17 of the tax procedure law on the postponement of certain obligations of taxpayers in earthquake zones.
Extension re submission deadlines of certain declarations and notifications, tax payments, e-Books creation, signing and uploading, certificate files, VAT declarations.
Jan. 2025 Extension for Turnover Under TL 2.5 mn
On Jan. 10, 2025, TUR Tax published cir VUK-180/2025-1 extending force majeure condition for taxpayers with a turnover under TL 2.5 mn in the earthquake zone.
Circular provides examples and three detailed tables with various specific deadlines.
Jan. 16, 2025 E-Ledgers Deadlines
On Jan. 16, 2025, TUR Tax published circular VUK-182/2025-3 re the deadline for creating and signing e-ledgers and uploading e-ledger and certificate files for taxpayers included in the e-ledger application whose force majeure ended as of Nov. 30, 2024.
Circular VUK-180 clarified those for whom the force majeure ended on Nov. 30, 2024.
For them, the e-Ledger application must be created and signed by Jan. 31, 2025.
And by the end of Feb. 10, 2025 and Feb. 14, 2025; the uploading period of electronic ledger and certificate files within the same period has been extended to Mar. 10, 2025.
Feb. 2025 Installments
On Feb. 1, 2025, TUR Tax informed of published Presidential Decree No 9500, on the extension of installment payment periods of restructuring laws No 7256 and No 7326.
Debtors for whom the force majeure has been extended can apply for installments and pay them to the departments of the force majeure provinces until Mar. 31, 2025.
In Feb. 2025, TUR Tax issued communiqué on Law 7440 force majeure, see #243193.
Feb. 12, 2025 Guarantees' Provision
On Feb. 12, 2025, TUR Tax informed of publication of tax procedure law circular 183/ 2025-4, re guarantees provided in 2024 by taxpayers under circular VUK-180/2025-1.
Guarantees of 2024 are not required; licensed taxpayers before Feb. 6, 2023 whise guarantee ended after that date are required to provide guarantees until Sep. 1, 2025.
In Mar. 2025, TUR Tax extended previous deadlines re earthquake, see #246066.

Regulators

TUR GVT; TUR Tax

Entity Types

Auditor; CNSM; Corp

Reference

Cir 183/2025-4, PR, 2/12/2025; OG 32800, 2/1/2025; Decree 9500, 1/31/2025; PR, 1/16/2025; Cir VUK-182/2025-3, 1/15/2025; Cir VUK-180/2025-1, PR, 1/10/2025; Cir VUK-179/2024-17, PR, 12/10/2024; Cir VUK-178/2024-16, PR, 12/2/2024; OG 32710, Decree 9708, PR, 11/2/2024; PR, 9/2/2024; PR, 4/26/2024; PR, 3/22/2024; OG 32397, 12/12/2023; Decree 7918, 12/11/2023; PR 11/29/2023; Cir 160, PR, 8/22/2023; PR, 8/15/2023; PR, 7/27/2023; OG 32113, PR 2/23/2023; Dec 6831, 2/22/2023; PR 2/21/2023; PR 2/14/2023; PR 2/8/2023; Law 7326; Law 7256; Law 213

Functions

Accounting; BCS; Financial; Reporting; Tax; Treasury

Countries

Turkey