The Turkish Revenue Administration announced on 26 April 2024 that it had extended the state of force majeure for regions affected by the 6 February 2023 earthquakes.

Initially set from 6 February 2023 to 31 July 2023, the state of force majeure has been extended to 30 April 2024 for taxpayers in Adıyaman, Hatay, Kahramanmaraş, and Malatya. Additionally, the districts of İslahiye and Nurdağı in Gaziantep province will also be covered by the state of force majeure, which has been extended to 31 August 2024 for these areas.

The state of force majeure extension enables the deadlines for tax declarations, payments, and other tax-related obligations for taxpayers within these regions to be extended.

Among other obligations, this includes:

  • The deadlines for submitting annual personal and corporate income tax returns, which will be outstanding within the force majeure period, have been extended to 31 October 2024. The final payment deadlines for these returns are now set for 2 December 2024 for the fiscal year 2022 and 31 December 2024 for the 2023 fiscal year.
  • The VAT return submission deadlines, which would be outstanding during the force majeure period, are now extended to 30 September 2024. The final payment deadlines for VAT have been adjusted to fall between 30 September 2024 and 31 December 2024.
  • The deadlines for income tax withholding returns, also due during the force majeure period, are extended to 31 October 2024. The final payment deadlines for income tax withholding returns have been adjusted to fall between 2 December 2024 to 28 February 2025.
  • Taxpayers who meet specific criteria can benefit from tax debt relief programmes that pay over 24 monthly instalments without accruing interest. Applications for this relief must be submitted by 1 July 2024.

The tax amnesty scheme for outstanding debts under Law No. 7440 has been extended. For taxpayers in areas where a state of force majeure is declared, the deadline to apply for tax amnesty has been extended to 30 November 2024, with the first payment instalment postponed until 31 December 2024.