Force Majeure Measures In Response To Covıd-19 Pandemıc

ABSTRACT

Force majeure conditions, which come into question in the event of situations that prevent taxpayers from performing their duties, are regulated under the Tax Procedure Law and it is one of the most important regulations protecting taxpayers' rights. Force majeure state has been declared with the Generel Communiqué no 518 on Tax Procedure Law published in the Official Gazette with number 31078 on 24.03.2020 for the taxpayers who are unable to perform their tax duties in consequence of the COVID-19 Pandemic. Hereby this article the eligibility of taxpayers to benefit the postponement of tax duties provided by force majeure provisions in scope of tax legislations and the General Communiqué