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E-Commerce Specialisation Training...
With the letter dated 28.01.2021 and numbered 34221550-045.02-845 received from the Union of Chambers and Commodity Exchanges of Türkiye, it is stated that, with the Tax Procedure Law General Communiqué Serial No. 524 published in the Official Gazette dated 25.01.2021, taxpayers operating in sectors covering activities such as cinemas, coffeehouses, reading houses (kıraathane), country gardens, internet cafés/halls, electronic game halls, billiard halls, clubs (lokal), tea gardens, artificial-turf pitches, swimming pools, Turkish baths, saunas, massage parlours and amusement parks, whose activities were decided to be temporarily suspended/completely stopped, are deemed to be in a state of force majeure.
It is stated that, in determining the said main fields of activity, the main activity code in the tax office records as of the publication date of the Communiqué is taken into account; however, if the taxpayer proves and documents that he is actually engaged in any of these sectors as his main field of activity even though, according to the main activity code in the tax office records, he is not among the sectors covered, the main field of activity actually engaged in will be taken into account in determining whether he falls within the scope of force majeure.
It is stated that the state of force majeure of taxpayers operating in the said sectors begins on 01.12.2020 (inclusive) and will continue until the date on which they are allowed to resume their activities under the decision taken; that the periods for the submission of value added tax and withholding tax returns and Ba-Bs forms, the creation and signing of e-Ledgers, and the uploading of e-Ledger certificates and secondary copies of e-Ledgers and certificates to the systems of the Revenue Administration, which must be submitted by said taxpayers during the force majeure period, have been extended until the end of the 26th day of the month following the date on which the state of force majeure ends; and that the payment periods of the taxes accrued on the basis of these returns have been extended, starting from the first period for which the return submission period was extended, until the end of the relevant following month for each period in turn, starting from the month following the month in which the return should have been submitted.
It is stated that, in cases where, pursuant to social security legislation, it is mandatory to declare the earnings subject to premiums and service information of insured persons for the force majeure period with the Withholding Tax and Premium Service Return, the force majeure will apply to the postponement of the declaration and payment periods of the portion of these returns relating to tax withholdings.
This is submitted for the information and attention of our relevant members.
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Date Added :2021-03-01 10:35:00