As it is known, in the provinces of Adana, Adıyaman, Diyarbakır, Gaziantep, Hatay, Kahramanmaraş, Kilis, Malatya, Osmaniye and Şanlıurfa, which were affected by the earthquakes, a state of force majeure was declared by the Ministry of Treasury and Finance of Türkiye between 06/2/2023 and 31/7/2023.
In the section numbered (I/C-126.96.36.199) titled "Nature of Partial Withholding and Recipients to Apply Withholding" of the Value Added Tax General Implementation Communiqué published in the Official Gazette dated 26/04/2014 and numbered 28983;
“According to the Law No. 213, the tax obligations of taxpayers who benefit from force majeure are postponed during the period from the start of the force majeure to the date when it ends. In this context, taxpayers whose declaration obligations are postponed to a future date, withholding shall not be applied to purchases within the scope of partial withholding during the period of force majeure.”
According to this; VAT withholding will not be made between 06/2/2023 and 31/7/2023 (including this date) in the purchases of goods/services within the scope of partial withholding by those located in provinces where the liability registration, force majeure has been declared, and the invoices issued within this scope will be issued without withholding.
In other words, partial VAT withholding will not be applied to the invoices to be issued between 06/2/2023 and 31/7/2023 (including these dates) on behalf of taxpayers who are subject to partial withholding, for the purchases of taxpayers who are within the scope of force majeure.
Example: (A) A.Ş, which is a taxpayer of Kahramanmaraş, has made a transportation service agreement with (B) A.Ş. The said transportation service will be performed directly by (B) A.Ş. In this case, VAT withholding will not be made due to the freight transportation service received from (B) A.Ş. will issue the invoice without applying withholding.
Services and deliveries subject to partial VAT withholding are explained in the sections (I/C-188.8.131.52) and (I/C-184.108.40.206) of the Value Added Tax General Implementation Communiqué.
SERVICES AND DELIVERY SUBJECT TO PARTIAL VAT WITHDRAWAL:
1)-CONSTRUCTION WORKS AND ENGINEERING-ARCHITECTURE AND SURVEY PROJECT SERVICES PERFORMED WITH THESE WORKS
2)-STUDY, PLAN-PROJECT, CONSULTANCY, AUDIT AND SIMILAR SERVICES
3)-MODITING, MAINTENANCE AND REPAIR OF MACHINERY, EQUIPMENT, FIXTURES AND VEHICLES
4)-FOOD SERVICE AND ORGANIZATION SERVICES
5)-WORKFORCE SUPPLY SERVICES
6)-CONSTRUCTION AUDIT SERVICES
7)-TEXTILE AND APPAREL WORKS, BAGS AND SHOES CONDUCTED BY CONTRACTING
SEWING WORKS AND INTERMEDIATION SERVICES FOR THESE WORKS
8)-CUSTOMER FINDING / TAKING SERVICES GIVEN TO TOURISTIC STORES
9)- TRANSACTIONS SUBJECT TO PUBLISHING, ADVERTISING AND NAME RIGHT INCOME OF SPORTS CLUBS
10-CLEANING, ENVIRONMENTAL AND GARDEN MAINTENANCE SERVICES
11)- SERVICE TRANSPORTATION
12)-ALL KIND OF PRINTING AND PRINTING SERVICES
13)-ING METAL DELIVERY
14)-DELIVERY OF COPPER, ZINC, ALUMINUM AND LEAD PRODUCTS
15)-SCRAP AND WASTE DELIVERY
16)-METAL, PLASTIC, TIRE, RUBBER, PAPER AND GLASS SCRAP AND WASTE
DELIVERY OF RAW MATERIAL
17)-DELIVERY OF COTTON, MONOBOW, WOOL AND FOOL AND RAW POST AND LEATHER
18)-DELIVERY OF WOOD AND FOREST PRODUCTS
19)- COMMERCIAL ADVERTISING SERVICES
20)- DELIVERY OF IRON-STEEL PRODUCTS
21)- VAT GENERAL COMMUNIQUE SERIAL NO 35 ARTICLE 9 “220.127.116.11.13. OTHER SERVICES
EXPLANATION OF THE MINISTRY OF TREASURY AND FINANCE FOR THE PLACES AFFECTED BY THE EARTHQUAKE IN KAHRAMANMARAŞ:
Regarding the earthquake disaster that occurred in Kahramanmaraş on 06.02.2023, it was found appropriate to declare a state of force majeure in Adana, Adıyaman, Diyarbakır, Gaziantep, Hatay, Kahramanmaraş, Kilis, Malatya, Osmaniye and Şanlıurfa provinces affected by the earthquake. In this context, it is stated that the taxpayers who have a liability record as of the date of the earthquake in the mentioned provinces are in force majeure between 06.02.2023 and 31.07.2023 (including this date) in terms of the implementation of tax laws due to this liability.
During the force majeure situation,
• Submission periods of tax returns and notifications that must be submitted,
• Payment periods of taxes accrued on these declarations and notifications,
• Accrued before the earthquake date, payment period declared as force majeure
The payment period of all kinds of taxes, penalties and delay interest that coincide with the deadline,
• Second installment payment period of 2023 motor vehicle tax,
• Force majeure, which has been replenished, ex officio or levied by the administration before the earthquake date.
All kinds of taxes, penalties and delays occurring after the start of the reason
The interest payment period has been extended.
Accordingly, the declarations and notifications that must be submitted during the force majeure period can be submitted until the end of Tuesday, 15.08.2023, and the taxes accrued on these declarations and notifications, as well as the other taxes, penalties and delay interests mentioned above, can be paid until the end of Thursday, 31.08.2023. However, temporary tax returns for the first temporary tax period of 2023, which must be submitted within the period of force majeure, will not be submitted by the taxpayers located in the said places. In addition, tax debts of taxpayers in these places will be paid in installments up to 24 months without any interest, provided that they apply until the end of Monday, 02.10.2023 and meet the necessary conditions.