NEWSLETTER-2020-metin

298 NEWSLETTER 2020 Taxpayers Directly Affected by the Epidemic The activity fields of taxpayers that are directly affected by the epidemic, and included in the scope of force majeure, are determined in the related announcement as follows: • Retail Trade and Shopping Centers • Iron and Steel Industry • Automotive • Logistics and Transportation • Cinemas and Theaters • Accommodation • Food and Beverage Services • Textile and Garment Activities • Events and Organizations • Health Services • Furniture Manufacturing • Mining and Quarrying • Car Rentals • Printing and Publishing • Building Construction Services • Industrial Kitchen Manufacturing Income Taxpayers Lawyers, financial advisors, architects, engineers, and doctors, who maintain their books on balance sheets, and business basis and income taxpayers who earn self-employment income, are accepted within the scope of force majeure status in terms of tax applications. Taxpayers whose Activity is Temporarily Discontinued Taxpayers in this category, and who are considered to be within the scope of force majeure status in terms of tax applications, are workplaces such as swimming pools, Turkish baths, hot springs, sports, games, wedding halls, barbers and hairdressers. For the above mentioned three groups of taxpayers, the submission periods of the