In the statement made by the Ministry, regarding the earthquake disaster that occurred in Kahramanmaraş province on 06.02.2023, it was announced that it was appropriate to declare a force majeure situation in Elazığ province affected by the earthquake as of the date of the earthquake.
During the force majeure situation,
- Deadlines for filing tax returns and notices that must be filed,
- The payment periods of the taxes accrued on such declarations and notices,
- The payment period of all kinds of taxes, penalties and late interest accrued before the earthquake date, the payment period of which coincides with the period declared as a force majeure situation,
- The second installment payment period of the motor vehicle tax for 2023,
- The payment period of all kinds of taxes, penalties and late interest levied by the replenishment, ex officio or administration before the earthquake date and which coincides with the date of the commencement of the force majeure event
- Extended.
The declarations and notices required to be given during the period when the force majeure situation is valid can be given until the end of Tuesday, 15.08.2023, and the taxes accrued on these declarations and notifications and other taxes, penalties and late interest mentioned above can be paid until the end of Thursday, 31.08.2023.
In addition, provisional tax returns for the 1st interim tax period of 2023, which must be filed by these taxpayers within the force majeure period, will not be submitted.
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