On 18 March 2020, Turkey’s President Recep Tayyip Erdogan addressed the nation following the coronavirus evaluation meeting, where he declared the following measures related to tax obligations:
Within this scope, the Revenue Administration has published the following announcements in its official website regarding coronavirus measures so far:
1.Explanations on the postponement of the payment of withholding tax and value added tax for six months
Detailed explanations in relation to the fields of activities as well as the principles of application will be announced in statements to be made in the future.
Activities intended for the retail sale of any and all products, such as markets, buffets, grocery stores, delicatessens, greengrocers, ice cream shops, millinery, butchers, building materials, small homeware and white appliances, furniture, home textiles, books and stationery, newspapers and magazines, shoes and garments, toy stores, medical and orthopedic goods, pharmacies, jewelers, florists, stallholders, fishermen, pastry shops and bakeries, personal care and cosmetics, as well as shopping centers and those engaged in retail sale therein.
2. Iron steel and metal industry
The manufacturing of iron, steel, aluminum, copper, lead, zinc and tin, and the sale thereof by manufacturers.
The manufacturing, wholesale and retail sale of any and all motor land vehicles such as automobiles, trucks, vans, buses, minibuses, midibuses, tractors, motorcycles, trailers and caravans.
Any and all logistics and transportation services such as any and all intra-city and international cargo and passenger transportation by air, road, rail, sea and any and all waterways; expressway, tunnel and bridge operatorship, storage and warehousing activities, and airport ground handling services.
5. Cinema and theater activities
Any and all artistic activities such as theaters, operas, ballets, cinemas and concerts.
Any and all accommodation and related activities such as hotels, motels, hostels, holiday villages, tour operatorships and travel agency activities, and booking agency services.
7. Food and beverages services
Services intended to offer any and all food and beverages such as restaurants, cafes, coffee houses, coffee shops, teahouses, canteens and buffets on transportation vehicles.
8. Textile and apparel activities
The manufacturing and sale of any and all kinds of textiles and apparel such as cloth and yarn manufacturing, manufacturing of finished products from all kinds of cotton, wool, angora, fiber and cotton, and manufacturing and sale of clothing and home textile products.
9. Events and organizations
The organization of performance shows, congresses, conferences, commercial fairs and events, and any and all events and organizational activities carried out at places such as internet cafes, amusement arcades, engagement/wedding ceremony halls and sports centers.
2.Announcement on certain measures adopted within the scope of coronavirus
3.Extended deadlines for filing returns, forms and payments
4.VAT rate for air passenger transport services decreased
In line with the President’s announcement, appropriate tax obligations measures are being taken to combat the adverse impacts of the coronavirus pandemic. We will continue to update you about legislative amendments and announcements regarding coronavirus measures.