Earlier, Turkey’s Revenue Administration released Presidential Decision No. 8515, adjusting instalment payments for tax debt restructuring under previous laws, which includes Law No. 7256 of 11 November 2020, and Law No. 7326 of 3 June 2021, in response to the earthquake that struck on 6 February, 2023. Turkey’s Revenue Administration has now announced the release of Presidential Decision No. 9078 on 2 November 2024, which extends previous provisions.
Due to the earthquakes that occurred in Kahramanmaraş Province, the force majeure situation affected Adıyaman, Hatay, Kahramanmaraş, and Malatya, and districts of İslahiye and Nurdağı in Gaziantep Province. It has been declared that the provisions will continue in the districts until 31 August, 2024.
If taxpayers have organised their tax debts solely to creditor administrations in these specific areas under the jurisdiction of the two laws, the instalment payments that were scheduled to take place between 6 February, 2023, and 31 August, 2024, will recommence after the force majeure period.
The first payment will be due in the month following the end of the force majeure period, and subsequent payments will be made monthly for a maximum of 12 months.
In case the number of instalment payments during the force majeure period exceeds 12, the additional instalments will be paid along with the 12th instalment.
