NEWSLETTER-2020-metin

294 NEWSLETTER 2020 and which may prevent taxpayers to fulfill their tax duties, are exem- plified, as follows: • Severe accident, serious illness and detention preventing the fulfillment of any tax duties; • Disasters, such as fire, earthquake, and flooding that will prevent the performance of tax duties; • Compulsory situations that occur beyond of the will of a party; and • Due to reasons beyond the will of the party, the disposal of notebooks and documents. Force majeure situations are not limited to the above-mentioned in terms of tax legislation. The word, “like,” as noted in Article 113 of the TPC clearly demonstrates this. Therefore, situations similar to those above-mentioned that will prevent taxpayers and tax responsible from performing their tax duties may be considered as force majeure in terms of tax applications. Tax Procedural Code General Communiqué Serial No. 518 (“TPL General Communiqué No. 518”), published in the Official Gazette dated 24th March 2020 and No. 31078 (repeated), includes important regulations in relation to the taxpayers who will benefit from the “force majeure” status in terms of tax applications. However, the Turkish Tax Administration has not declared the coronavirus as a ‘general force majeure.’ Therefore, the situation of each taxpayer should be evalu- ated separately and attentively. Current and Possible Tax Effects of Coronavirus Taxable Event According to Article 19 of the TPC, tax receivables will arise upon the occurrence of a taxable event. The existence of force majeure does not prevent the emergence of tax receivables since there is no special provision in the TPL regarding this issue.