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ARTICLE · 26 FEBRUARY 2021

Covid-19 Deferred Tax Payments In Certain Sectors

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COVID-19 continues to lead to changes and setbacks in numerous issues worldwide and in our country. Many measures have been taken to address these setbacks.

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COVID-19 continues to lead to changes and setbacks in numerous issues worldwide and in our country. Many measures have been taken to address these setbacks. Additionally, regulation amendments have been introduced. Measures have also been taken in order to protect taxpayers within the scope of the policies taken against the pandemic. Many regulations have been introduced to provide taxpayers with various opportunities. The regulations regarding deferral of the tax payments are as follows:

1- General Communiqué on Tax Procedural Law

The General Communiqué on Tax Procedural Law ("Communiqué") was published in the Official Gazette dated 25.01.2021 and numbered 31375. In accordance with the Communiqué, the measures taken by the Ministry of Internal Affairs ("Ministry") regarding tax deferral are as follows:

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