On 16 February 2023, the Turkish Revenue Administration further announced emergency tax measures for the taxpayers located in Elazig due to earthquakes. Moreover, the Revenue Administration announced the emergency tax measures on 21 Feb 2023 for the taxpayers in the Sivas province of Gürün district.
The Revenue Administration extends the tax returns and notification periods, and payment periods of taxes accrued on these returns and notifications. As a result, taxpayers can submit their required declarations and notifications during the emergency tax measures period until 15 August 2023. Additionally, any taxes incurred from these declarations and notifications, as well as the other taxes, penalties, and interest mentioned above, can be paid until the end of 31 August 2023.
However, temporary tax returns for the first temporary tax period of 2023, which must be submitted within the period of emergency tax measures, will not be submitted by the taxpayers located in the said places.
Previously, the Turkish extended tax compliance for taxpayers located in Adana, Adiyaman, Diyarbakir, Gaziantep, Hatay, Kahramanmaras, Kilis, Malatya, Osmaniye, and Sanliurfa.
