NEWSLETTER-2020-metin

Force Majeure in terms of Turkish Tax Legislation and Coronavirus Effect on Tax Practices* Att. Canan Doksat The coronavirus (Covid-19) epidemic, which first appeared in Wuhan, China, has been declared a global epidemic by the World Health Organization. It is unquestionable that the world economy will be affected, as well as the health problems that will arise when con- sidering the spread rate and effects of the virus; there is no doubt that the epidemic will affect taxpayers and tax officials. In this context, this newsletter article covers the basic principles of the “force majeure” concept within the scope of the Turkish tax legislation, and summa- rizes regulations made by the Turkish Tax Administration based on the coronavirus effects. The Concept of Force Majeure In Terms of Turkish Tax Legislation The essential duties of taxpayers are regulated in Article 153 and subsequent articles of Tax Procedural Code No. 213 (“TPC”) as fol- lows: • Notification (Start-up Notice, etc.) • Book-keeping • Document editing (Invoice issuance, etc.) • Protection and submission obligation • Submission of tax declarations Under Article 13 of the TPC, the situations that may qualify as force majeure (only in terms of tax legislation and tax applications), * Article of March, 2020