Orta Vadeli Program 2024-2026
Article 5 of the Tax Procedure Law No. 213 states that “Income Tax payers (including those whose earnings are determined in a simple procedure) and capital companies must receive a plate showing the amounts of earnings based on tax collection and the amounts of taxes that affect them by the last day of May every year. Other issues related to announcements and signs are determined by the Ministry of Finance.” the judgment is contained.
408 Rows published in the Official Gazette dated 27.05.2011 and numbered 27946 regarding the application of the tax plate in accordance with the authority granted to our Ministry by the said provision No.lu The General Communiqué of the Tax Procedure Law “2.3. In the section entitled ”Receipt and Possession of the Tax Plate", it is stipulated that after the submission of income / corporate tax returns by income / corporate tax taxpayers, the tax plate will be created by the information processing system of the Revenue Administration according to the information contained in these returns and transferred to the taxpayers' Internet tax office account, the tax plates will be printed by these taxpayers by the end of May 31.
On the other hand, in Article 13 of the Tax Procedure Law No. 213, force majeure cases are counted as tadadi.
Article 15 of the same Law stipulates that if any of the force majeure causes written in Article 13 exist, the periods will not run until this cause disappears, if so, the tax statute of limitations will extend to non-operating periods, force majeure must be known or proven by interested parties to apply this provision, and Article 373 stipulates that no tax penalty will be imposed if any of the force majeure causes written in this Law are known to have occurred or confirmed and proved.
3. In Accordance with Article 13 of the Tax Procedure Law No. 213, the Deadlines for Receiving the Tax Plates of Taxpayers Assessed under the Force Majeure State are
İn accordance with Article 13 of the Tax Procedure Law No. 213, the tax plates of taxpayers whose income / corporate tax returns have been extended due to force majeure will be created by the Revenue Administration according to the information contained in the declarations submitted before the last day of the extended declaration submission period and will be printed by taxpayers from the Internet tax office account within 1 month.
Example 1: An Income Tax Return for the calendar year 2022 was filed on 15.08.2023 by a Lady (C) who has a tax registration at the Kilis Tax Office Directorate since 06.05.2021 in the province of Kilis, whose epicenter was declared a state of force majeure due to an earthquake in the Kahramanmaraş province on 06.02.2023 and is included in the scope of the force majeure declared in this province.
In this context, Ms. (C)’s tax plate will be created by the Revenue Administration according to the information contained in the Income Tax Return filed on 15.08.2023 and will be printed from the Internet tax office account by Ms. (C) within 1 month from 15.08.2023.
Example 2: The taxpayer (A) company of the Küçükyalı Tax Department Directorate of the Istanbul Tax Department was assessed under the force majeure state in accordance with Article 13 of the Tax Procedure Law No. 213 as a result of a fire at work, and the taxpayer was deemed to be in a force majeure state between 01 Dec 2023 and 30 Dec 06 Dec 2023 (including these dates), and the deadline for submitting declarations/notifications required to be submitted during the force majeure period was extended until the end of 26 Dec 2023.
In this context, the tax plate of (A) company will be created by the Revenue Administration according to the information contained in the Corporate Tax Return submitted by the taxpayer institution on 26.07.2023 and will be printed from the Internet tax office account by (A) company within 1 month from 26.07.2023.
It is announced.
