Turkey's Revenue Administration has announced the deferral of deadlines for VAT declarations, withholding declarations, and certain other obligations for taxpayers considered in force majeure due to the COVID-19 pandemic as per General Communiqué No. 524, which was published on 25 January 2021. The deadline deferrals are available for qualifying taxpayers engaged in specified main activities that have needed to close operations due to COVID-19 during the force majeure period, which runs from 1 December 2020 until the date deemed appropriate to resume activities within the scope of decisions taken by the Ministry of Internal Affairs.
In general, declaration deadlines are deferred until the 26th of the month following the month in which the force majeure period is ended, with the deadline for relevant tax payments deferred to the end of the month after the relevant deferred declarations are submitted. For example, if it is deemed appropriate for activities to resume on 5 March 2021, VAT declarations for the periods December 2020 to February 2020 (normally due the following month) will be due on 26 April 2021 and payment will be due by 31 May 2021.
The Revenue Administration also announced that force majeure status queries can be made from the Interactive Tax Office.