Number : 9
Date : 24.03.2020


NO: 2020/9

SUBJECT: A General Communiqué has been prepared within the scope of the studies carried out by our Ministry in order to benefit taxpayers from taxpayers who are affected by the epidemic of Coronavirus (COVID-19) that has emerged in Wuhan city of the People’s Republic of China and spread to many countries.

In the announcement published by the Revenue Administration on 24.03.2020; In order to benefit taxpayers from the coronavirus epidemic (COVID-19) epidemic and the measures taken in this context, a General Communiqué has been prepared and the taxpayers who are required to submit their concise and value-added tax declarations in July, May and June of July 27 It was announced that it was extended until the end of 2020, and the payment periods of the taxes accrued on them were extended by 6 months, allowing payment to be made within the last week of October, November and December.

The Announcement in question is as follows and the Communiqué has not been published yet.

Announcement that the Revenue Administration has made for the Force Majeure;

A General Communiqué has been prepared within the scope of the studies conducted by our Ministry in order to benefit taxpayers from the coronavirus (COVID-19) epidemic that has emerged in Wuhan city of China and spread to many countries, in order to benefit from force majeure provisions.

With this Communiqué, artistic services such as retail trade including the shopping malls, iron and steel and metal industry, automotive manufacturing and trade, and manufacturing of parts and accessories for the automotive industry, storage and logistics activities, cinema and theater, which are directly affected by the epidemic, accommodation services, including tour operators and travel agencies, food and beverage services including restaurants, cafes, textile and apparel manufacturing and trade, and event and organization services, as well as health services, furniture manufacturing, mining and quarrying, building construction and special construction activities, industrial It is accepted that taxpayers operating in the sectors of publishing activities of books, newspapers, magazines and similar printed products including kitchen manufacture, car rental and printing, are in the force majeure.

In addition, taxpayers operating in sectors such as swimming pools, baths, spas, sports, games and wedding halls, barbershops and hairdressers, whose activities were temporarily stopped within the scope of the measures taken by the Ministry of Internal Affairs, can also benefit from force majeure provisions during this period.

In addition to the mentioned taxpayers, self-employed and those who keep books on the basis of balance sheet and business account including taxpayers such as farmers, tailors, greengrocers, lawyers, financial advisers, architects, engineers, pharmacists, doctors, dentists, veterinarians, physiotherapists, developers, artists. approximately 1.9 million citizens, who are taxpayers who earn income, were evaluated within the scope of force majeure.

General Communiqué prepared by the Ministry of all the above-mentioned taxpayer April, May and duration of administration of withholding and value added tax declaration in June that they should have been extended until the end of the day July 27, 2020.

Payment periods of the taxes accrued based on these declarations were extended by six months and payments were made within the last week of October, November and December.

On the other hand, in accordance with the circular issued by the Ministry of Interior, the curfew has started for the taxpayers and professional members who cannot be on the streets due to the curfew imposed for citizens aged 65 and over and who have chronic illness. It has been deemed appropriate by our Ministry to extend the payment period for the period between the expiration date as a force majeure and the declaration required for this period and the taxes that have been accrued accordingly until the end of the 15th day after the ban was lifted.


  1. Retail Trade and Shopping Centers

Market, buffet, grocery store, delicatessen, greengrocer, ice cream, haberdashery, butcher, construction materials sales, small household goods and white goods sales, furniture sales, home textiles, books and stationery, newspapers and magazines, shoes and clothing retail, toys , medical and orthopedic products, pharmacy, jewelery, florist, marketers, fishermen, patisserie and bakeries, sales of personal care and cosmetic products, etc. activities for retail sale of all kinds of products, and shopping malls and retailers

  1. Iron, Steel and Metal Industry

Production of iron or steel granules and iron powder, manufacture of tubes / pipes made of steel / iron, hollow profiles and related fittings (hot rolled or hot rolled), manufacture of steel bars and solid profiles by cold drawing, open profiles, ribbed sheets and manufacture of sandwich panels by cold forming or folding, manufacturing of steel wires by cold drawing, aluminum foil manufacturing (including those from the alloy), aluminum manufacturing (unprocessed), lead layer, sheet, strip, foil, lead powder and flake manufacturing (including those from the alloy ), manufacture of iron, steel, aluminum, copper, lead, zinc, tin such as tin manufacture (unprocessed), zinc manufacture (unprocessed) and their sale by manufacturers

  1. Automotive

Automobile, truck, van, trailer (trailer) and semi-trailer (semi-trailer) manufacture, wholesale and retail sale of all motor vehicles such as buses, minibuses, midi-buses, tractors, motorcycles, trailers, caravans and automotive supplier industry

  1. Logistics-Transportation

All kinds of urban and intercity freight and passenger transportation with air, land, rail, sea and all kinds of waterways, highway, tunnel and bridge management, storage and warehousing activities, airport ground services, airport management, air, land, sea and railway all kinds of logistics and transportation services such as cargo and luggage loading and unloading services related to transportation

  1. Cinema and Theater Activities

All kinds of artistic activities such as theater, opera, ballet, cinema, concert

  1. Accommodation

Accommodation activities such as hotels, motels, hostels, holiday villages, tour operator and travel agency activities, reservation services, hot springs, hot springs, icmeler, spa centers, etc. all kinds of accommodation and related activities such as activities of places

  1. Food and Beverage Services

Services for the presentation of all kinds of food and beverages such as restaurants, cafes, cafes, coffee houses, tea stoves, canteens, buffets in transportation vehicles, doner, pizzeria, ice cream, soup shop etc.

  1. Textile and Garment Activities

Manufacture of natural cotton fiber, manufacture of natural wool and mohair fiber, twisting and spinning of artificial and synthetic fibers, jeans fabric manufacturing, cotton woven fabric manufacturing, linen, ramie, hemp, jute fibers and other vegetable textile fiber manufacturing fabric, pile, All kinds of textiles such as chenille, towels, plush, caterpillars and similar non-woven woven fabrics and tufting fabric manufacturing, manufacturing of all kinds of cotton, wool, mohair, fiber and fabric, and manufacturing and sale of clothing and home textile products. manufacture and sale of clothing and apparel

  1. Event and Organization

Organization of shows, congresses, conferences, trade fairs and events, and all kinds of activities and organization activities such as internet cafes, games, weddings and wedding halls, sports centers, and public relations and communication activities

  1. Health Service

Health activities such as hospital services, dialysis centers, private medicine activities, dentistry activities, inpatient care activities, medical laboratory services for human health

  1. Furniture manufacturing 

Manufacture of chairs, armchairs, sofas, sofa beds, sofas, etc. and their skeletons, office and kitchen furniture manufacturing, bed manufacturing, bedroom, dining room, bathroom cabinet, young and children’s bedroom set, wardrobe, cloakroom, etc.

  1. Mining and Quarrying 

Mining activities such as hard coal, lignite, uranium, chrome, nickel, aluminum, and mining activities such as marble, granite and quarrying.

  1. Building 

Development of building projects, construction of residential buildings and non-residential buildings, reorganization and renovation of buildings, demolition works, malaria, ventilation, cooling and air conditioning systems installation, interior and exterior painting and works of buildings, building construction such as walls and floors special construction activities


  1. Industrial kitchen equipments 

Manufacture of industrial kitchen equipment, such as manufacture of tableware and kitchenware, of iron, steel, aluminum and copper

  1. Rent a car 

Renting of motor vehicles and cars

  1. Media and Typography 

Printed publishing services such as the publication of textbooks and children’s books, newspapers, magazines and periodicals, printing services of newspapers, magazines and periodicals, and bookbinding services.

  1. All Income Tax Payers

Taxpayers who make books on a balance sheet and business account basis, including taxpayers such as farmers, tailors, greengrocers, lawyers, financial advisers, architects, engineers, pharmacists, doctors, dentists, veterinarians, physiotherapists, developers, artists, and All of the income taxpayers who earn self-employment income ”




I request information.

Note: With this circular, it is aimed to summarize the recent changes in the laws.

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