On 2 June 2020, the Turkish Revenue Administration has published an announcement regarding the declaration and payment obligation of taxpayers aged 65 and over who are exempted from curfew with the new normalization process. In the announcement, it was reminded that tax returns and notices of taxpayers and professional members who were covered by the curfew due to the age of 65 and over under the COVID-19 measures were extended until the end of the 15th day following the curfew restriction.
As of June 1, the statutory periods will be taken into account as the duration of the submission of the declarations remaining more than 15 days to the last day of the submission period, and the payment of the taxes accrued accordingly. Taxpayers aged 65 and over, who are exempted from the restriction, will submit their declarations and notifications regarding the force majeure period until the end of 16 June. Taxes accrued based on these declarations and notifications will be paid in the same period. In this context, taxpayers, who are restricted to curfew due to being 65 and over, will benefit from the deferral provisions.
