NEWSLETTER-2020-metin

299 TAX LAW (i) withholding, (ii) Value Added Tax ” (VAT ), (iii) Form Ba-Bs, (iv) electronic ledger charts, and the payment period of the taxes that ac- crue based on these documents, are postponed depending on the time period to which the mentioned financial documents pertain to. Citizens of 65 Years and Older or With Chronic Illness Taxpayers who are within the scope of curfew due to 65 years of age or older, or who have chronic illnesses, have been accepted in the force majeure event as between 22 March 2020 and the date when the curfew will end (including these dates). The payment period of the declarations, and taxes accrued for this period, have been extended until the end of the 15th day following the day the curfew is lifted. We would like to emphasize that the force majeure statement declared by the Revenue Administration includes only some sectors; it does not cover all taxpayers. Also, these regulations can only be applied for tax applications. Finally, through Law No. 7226 on the Amendment of Some Laws, published in the Official Gazette dated 26th March 2020 and No. 31080 (repeated), the enforcement date of the accommodation tax has been postponed to 01.01.2021. Conclusion In the event of force majeure conditions specified in Article 13 of the TPL, the liability of taxpayers is delayed during the force majeure period. It is recommended that taxpayers follow attentively the state- ments and Communiqués announced by the Turkish Tax Administra- tion in terms of the application of the force majeure clauses specified under the tax legislation.