NEWSLETTER-2020-metin

295 TAX LAW Tax Penalties According to Article 373 of the TPL, tax penalties shall not be imposed in the event of force majeure. However, in order not to be fined for a force majeure, the force majeure must be acknowledged, and must be proven and certified. On the other hand, there must be a causal link between force majeure (in terms of tax law) and tax mis- demeanor for the application of this provision. The word “penalty ” stated under Article 373 of the TPC refers to tax loss, irregularity, and special irregularity penalties. Fulfilment Periods related to Tax Duties As per Article 15 of the TPC, the time periods envisaged for tax duties will not process until the date upon which the force majeure will dissipates. However, the force majeure must be known or proven by the concerned parties. On the other hand, even if it is stated in the related article of the TPC that the deadline of limitation will be extended, no regulation regarding the penalty of limitation is made. Therefore, it must be ac- cepted that the force majeure will not halt the penalty expiry period in terms of tax legislation. The same is applicable for penalties for the crime of smuggling. Additionally, under Article 17 of the TPC, there is an arrangement regarding the time limit in the event of force majeure: “…Those who are unable to fulfill their tax duties due to their difficulties can be granted a suitable deadline by the Ministry of Finance, not exceeding one month of the legal period, and one month if the legal period is less than one month. In order for this deadline to be granted, the conditions listed below must be met: 1. The deadline extension must be requested in wri - ting before the deadline ends; 2. The reason shown in the claim should be deemed worthy of acceptance by the authority to issue a deadline; and