According to the statement of our President on 18.03.2020; “We have mobilized all our means as a state to eliminate the threat of the virus to which our country is exposed as soon as possible. In this process, the biggest task falls on our individual nation. I ask every member of my nation not to leave their homes as much as possible until the COVID-19 threat has passed,” he said.
In this context, he explained and said in his oral statement; “WE ARE COMMISSIONING A 100 BILLION POUND RESOURCE SET” in the statement of 12. In the article; We postpone the period of concise declarations containing payments for deductions made at the source, such as withholding tax, for 3 months.” said.
However, no such statement is included in the statement made on the Website of the Presidency.
(https://www.tccb.gov.tr/haberler/410/117037/-ulkemizin-maruz-kaldigi-virus-tehdidinin-en-kisa-surede-bertaraf-edilmesi-icin-devlet-olarak-tum-imk-nlarimizi-seferber-ettik-)
I write this post by our Finance Minister Berat Albayrak in the order and we will send you the month of February 2020 26 April 2020 social media account belongs to belongs to the month of February 2020 VAT and date of BA-BS forms came the news that the date has been extended to April 30, 2020. However, I think that our Finance Minister forgot about the issues of the Concise Declaration, Stamp Declaration and Social Security Declarations or deliberately did not postpone it, since Mali needs to issue these declarations and collect the money that will come from these declarations and declarations.
The following is the Statement of our Minister;
March April 24, in accordance with the request from our citizens, the period of filing and paying Value Added Tax returns that must be submitted by March 26, 2020, and the period of submitting Ba-Bs forms that must be submitted by March 31, have also been extended to the end of the day on April 30.
April May-June 3-month (April-May-June) deductions of 3 billion TL made against the debts of municipalities in monthly tax share payments will not be made. Thus, all municipalities will be provided with an important resource as part of the fight against the coronavirus.”
Force Majeure Cases are listed in the Tax Laws. Taxpayers are obliged to comply with the Tax Procedure Code in the presence of force majeure 17.It is said that an October period of up to one month is given within the scope of the Article.
Again, according to Article 91 of Law No. 5510; Fire, flood, drought, landslide, earthquake disasters, such as severe illness, severe accident, imprisonment, and for reasons such as sabotage and insured commercial or economic losses suffered by the authorities with the general life that is influencing employers who decides the case, which in cases of disaster or force majeure, general life affected region, province, district, or place, to directly or indirectly damaged policyholders with employers, 5510, law, all information and documents that need to be given to the institution of applications that need to be made with, the payment periods of premiums and other Corporate receivables that must be paid are postponed.
In this context, we invite Financial Advisors and Chartered Accountants to apply to the Tax Authorities October the attached petitions using our legal rights. We also recommend that they apply to the SSI Institution with a petition.
Otherwise, the Tax Administration and the Social Security October will not give us additional time for declarations and notifications, and we will have to work under the threat of Viruses.
I invite our entire Community to take steps in this regard and submit a petition to the Social Security Institution Affiliated to the Ministry of Finance through our Tax Offices.
RELEVANT ARTICLES OF THE TAX PROCEDURE CODE:
Force Majeure
Article 13 Force majeure:
1. Serious accident, serious illness and detention that will prevent any of the tax payments from being fulfilled;
2. Disasters such as fire, ground shaking and flooding that will prevent the fulfillment of tax duties;
3. Compulsory informations from vukua against the will of the person;
4. For reasons other than the will of the owner, the books and documents have been taken out of his hands,
in such case.
Legal and Administrative Periods
Article 14
(Amended: 23/6/1982 – 2686/3 art.) The periods of tax treatment are determined by the tax laws.
In cases that are not clearly written in the law, the administration that will make the notification for this period, provided that it is not less than 15 days
determines and notifies the relevant person.
Delay Due to Force Majeure
Article 15
in the event that any of the force majeure reasons written in Article 13 are found, until this reason is eliminated
deadlines don’t work. Timeout period extends islemiye levied in this case.
In order to implement this provision, force majeure must be known or proven or confirmed by interested parties.
(Additional paragraph: October 28, 2001-4731/4 art.;Amended third paragraph: 16/7/2004-5228/1 art.) The Ministry of Finance, deemed force majeure
due to circumstances; to declare a state of force majeure in respect of those who have been exposed to a region, province, district, locality or disaster and to declare a state of force majeure during this period
he is authorized to identify those who cannot be fulfilled from their tax assignments. This authority is in accordance with the types of taxes and workplaces;
collection of declarations, determination of new declaration issuance periods and obligation to issue declarations
it can also be used in the form of removal.
Do Not Give Respite
Article 17
(Amended first paragraph: 16/7/2004-5228/2 art.) They are in a difficult situation and are subject to tax treatment
for those who cannot complete their homework within the time limit, a multiple of the legal period, the legal period is less than a month
in case it does not exceed a month, an appropriate respite may be granted by the Ministry of Finance.
In order to give this respite:
1. The respite applicant must make a request in writing before the expiration of the period.
2. The excuse given in the request should be deemed worthy of acceptance by the authority that will grant a respite.
3. The receipt of the tax should not be compromised if the respite is granted.
(Amended third paragraph: 16/7/2004-5228/2 art.) The Ministry of Finance has the authority to grant respite in whole or in part
it can be transferred to its neighborhood, as well as used by regions, provinces, districts or sectors, as well as business lines or groups of taxpayers without calling for a written application.
Ahmet GÜNDÜZ – YMM