On 8 February 2023, the Turkish Revenue Administration announced an emergency tax measures for certain areas due to earthquakes. Accordingly, taxpayers located in Adana, Adiyaman, Diyarbakir, Gaziantep, Hatay, Kahramanmaras, Kilis, Malatya, Osmaniye, and Sanliurfa, who were impacted by the earthquakes, are subject to emergency tax measures during the period between 6 February 2023 and 31 July 2023.
The Revenue Administration extends the following tax compliance deadline:
- the tax returns and notification periods;
- payment periods of taxes accrued on these returns and notifications;
- the payment period of all kinds of taxes, penalties and delay interest accrued before the earthquake date, whose payment period coincides with the period declared as emergency tax measures;
- the second installment payment period of the 2023 motor vehicle tax; and
- the deadline for paying any taxes, penalties, or interest imposed either by the tax administration or ex officio before 6 February 2023, that are due during the start of the emergency tax measures period.
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.
In addition, Taxpayers residing in earthquake-affected areas will have the option to pay their tax debts in interest-free installments for a maximum of 24 months. However, to be eligible for this arrangement, taxpayers must apply for it by 2 October 2023 to meet certain conditions.
