On 29 November 2023, Turkey announced the extension of the force majeure period until 30 April 2024 in earthquake affected areas hit by 6 February 2023. This extension impacts tax-related deadlines:

  • Tax returns and declarations from 6 Feb 2023 to 30 Apr 2024, must be submitted by 16 May 2024.
  • Payments for taxes, 2023 motor vehicle tax (MVT) second installment, and 2024 MVT first installment are due by 1 June 2024.
  • Deadlines for various tax payments must be determined separately; payments due within one year from the original date or by 1 June 2024, if the period extends beyond 31 May 2024.

Taxpayers in affected areas can apply for public receivable restructuring until 1 August 2024, with the first installment due by 3 September 2024, and subsequent monthly payments.