A) TAX REGULATIONS
Measure Description Basis
Submission of the Annual Income Tax Return and extension of the payment period The payment periods of the Annual Income Tax returns for the 2019 calendar year and the payment periods of the taxes accrued on these statements have been extended until April 30, 2020. VUK General Communique No. 125
Issuance of the GEKAP (Recovery Participation Share) Declaration and rearrangement of payment dates Gekap declarations will be issued on a 6-month basis in 2020 and 3-month basis for the following years. In the last case, the most recent date of March 30, 2020, deferred to the date of the issuance and payment of gekap declarations 4/8/2020 has been deferred. General communique of GEKAP No. 3
Postponement of VAT declarations for February period The duration of the VAT declarations to be issued until the end of 26/3/2020 and the payment period of the taxes accrued on these declarations have been postponed to 24/4/2020. 126 TPL (Tax Procedural Law) Circular No.
Postponement of BA-BA notifications for February period The “Form BA” and “form BS” notices to be issued until 31/3/2020 have been deferred to 30/4/2020. 126 TPL (Tax Procedural Law) Circular No.
Creation of e-books and postponement of the loading period of e-books The creation and signing of e-Notebooks, which must be created and signed by the end of March 31, 2020, and the loading period of the “Electronic Ledger Statements” have been extended until the end of Thursday, April 30, 2020. 126 TPL (Tax Procedural Law) Circular No.
Taxpayers within the scope of force majeure; Postponement of Concise Declarations (including Concise and Premium Service Declarations) and VAT Declarations for March, April and May a) Taxpayers with income tax liability in terms of commercial, agricultural and professional earnings, General Communiqué on Tax Procedural Law No. 518
b) By the main field of activity, which is directly affected by the coronavirus outbreak; Logistics including retail, health services, furniture manufacturing, iron and steel and metal industry, mining and quarrying, building construction services, industrial kitchen manufacturing, automotive manufacturing and trade, and parts and accessories manufacturing for automotive industry, car rental, storage activities including shopping malls and artistic services such as transportation, cinema and theater, publishing activities of books, newspapers, magazines and similar printed products including printing, accommodation services including tour operators and travel agencies, food and beverage services including restaurants, cafes, textile and apparel manufacturing and trade, and the public Taxpayers operating in the event and organization services sectors, including relationships,
c) Taxpayers operating in the sectors where the workplaces are decided to temporarily decertify their activities within the scope of the measures taken by the Ministry of Interior as regards their main field of activity
The period of issuance of the concise and VAT declarations that must be submitted in April, May and June until 27/7/2020; The payment periods of the taxes accrued on them have been extended to 27 / October, November and December.
Taxpayers within the scope of force majeure; Form Ba-Bs notifications for March, April and May and postponement of e-Ledger / e-letters patent The dates of March, April and May of the above mentioned taxpayers, the Form Ba-Bs notifications, the creation of the e-Ledger and the loading of the e-letters patent have been postponed to 27/7/2020. General Communiqué on Tax Procedural Law No. 518
Postponement in accommodation tax The enforcement of the accommodation tax has been delayed from 1/4/2020 to 1/1/2021. Law No. 7226
Extension of submission period of YMM (sworn cpa) certification reports The submission period of the YMM attestation reports has been extended for 2 months, valid for those whose deadline is 30/6/2020. Circular No. 1 SMMM and YMM Law
B) SOCIAL SECURITY ARRANGEMENTS
Providing minimum wage support in 2020 In 2020, it is aimed to provide the employers with a minimum wage support of 2.50 TL per day and 75 TL per month, offsetting the insurance premium they will pay, so that their financing will be covered by the Unemployment Insurance Fund. Law No. 7226
Facilitation of the conditions for benefiting from short working practice The provision to fulfill the conditions of entitlement to unemployment insurance, excluding the termination of the service contract, which is foreseen for the worker to be entitled to short-time work allowance, of those who have been subjected to a service contract for the last 60 days before the short-run date, it has been arranged to work as an insured 450 days in the last three years and to have an unemployment insurance premium paid. Law No. 7226
Increasing compensation work time (mark-up) The employer will be able to make compensatory work for periods not working within four months. Law No. 7226
C) JUDICIARY / LEGAL ARRANGEMENTS
Stopping enforcement and bankruptcy proceedings Except for enforcement proceedings regarding child support receivables, to stop all enforcement and bankruptcy proceedings carried out throughout the country from 22/3/2020 until 30/4/2020
and within this framework, it was decided not to make party and follow-up transactions, to receive new enforcement and bankruptcy follow-up requests, and to enforce and execute injunctional lien decisions.
Resolution 2276
Opening lawsuits, initiating enforcement proceedings, applications, etc. stopping times a) All periods related to the birth, use or termination of a right, including filing a lawsuit, initiating enforcement proceedings, application, complaint, appeal, notice, notification, submission and timeout periods, deprivation times and mandatory administrative application periods; The periods determined in terms of the parties and the periods determined by the judge in this context and the periods in mediation and reconciliation institutions 13/3/2020 (Law no. included) date, No. 7226
b) The periods determined in the Execution and Bankruptcy Law No. 2004 and other laws related to the follow-up law, and the periods determined by the judge or enforcement and bankruptcy offices within this scope; All enforcement and bankruptcy proceedings, party and follow-up transactions, receipt of new enforcement and bankruptcy follow-up requests, proceedings regarding enforcement and execution of preliminary lien decisions on the date of 22/3/2020 (including this date),
will stop until 30/4/2020 (including this date).
OTHER SOME REGULATIONS
Authorizing the President to postpone electricity, natural gas bills up to 1 year After the accrual and / or collections of electricity and / or natural gas consumption costs have been determined and postponed for up to 1 year, the financing cost of the electricity and / or natural gas distribution and / or supply companies for the costs not collected from consumers other than the principal has been delayed. The President is authorized to meet the budget of the Ministry of Energy and Natural Resources, not to exceed the amount. Law No. 7226
Failure to pay the rental price of the workplace will not constitute the reason for the termination and eviction of the contract. Failure to pay the rental price to be processed from 1/3/2020 until 30/6/2020 will not constitute the reason for the termination and evacuation of the lease. Law No. 7226
Easement rates and adequate pay postponement From the investors and operators certified by the Ministry of Culture and Tourism, whose public lands are allocated to build tourism facilities; Regardless of whether the right of easement has been established or whether a permit has been granted or not, the rent, final permit, final allocation, easement, usage permit, utilization, additional utilization fees and revenue The payment periods of the taxpayers who had to be collected in the same period due to their unauthorized use of the Treasury’s immovables due to their activities, and the investors and operators of the tourism facilities certified by the Ministry of Culture and Tourism, have been postponed for six months without the need for an application. Law No. 7226
The records of those who disrupt their payments in loans, credit cards, checks and notes are not affected The principal and / or installment payment date is before 24/3/2020see also; use cash and non cash loans of principal, interest and/or real and legal persons who pay a Pharisee in regard to commercial activities of credit and customers who are not natural persons and that have been the unrequited Czech protest promissory notes, credit card and other loan debt that are held by the Banks Association of Turkey Risk Center regarding the records in question until the date of payment of the delayed portion of the Debts Paid in full in case of restructuring or 31/12/2020, financial transactions with these individuals will not be considered by credit institutions and financial institutions. Law No. 7226
Postponement of loan debts under the decisions on the use of low-interest loans by Halk Bankası joint stock Company of Turkey for tradesmen and artisans who suffered losses due to the covid-19 outbreak Covidien-19 outbreak damaged tradesmen and artisans are due, Turkey Halk Bankasi Anonim Sirketi low-interest loans under the Decisions for granted, 03/31/2020 and prehistory in using their low-interest loans from debts arising from, which matures between 1 April and 30 June 2020 interest accrued in the maturity of credit debt / installment term / account cycle according to the relevant legislation, and was postponed for three months without interest from the maturity date / installment term / account cycle. Resolution 2283
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