Turkish Revenue Administration Response to Covid-19 Impact
During the Covid-19 pandemic, the Turkish Revenue Administration implemented various tax measures and administrative steps to mitigate the adverse effects on tax systems. Measures included tax rate reductions, deadline extensions, and facilitating tax obligations through e-systems. The administration ensured the safety of tax officials and taxpayers while providing relief for specific groups like the elderly. Overall, Turkey's recovery from the economic impact of Covid-19 has been notable compared to other countries.
Download Presentation
Please find below an Image/Link to download the presentation.
The content on the website is provided AS IS for your information and personal use only. It may not be sold, licensed, or shared on other websites without obtaining consent from the author. If you encounter any issues during the download, it is possible that the publisher has removed the file from their server.
You are allowed to download the files provided on this website for personal or commercial use, subject to the condition that they are used lawfully. All files are the property of their respective owners.
The content on the website is provided AS IS for your information and personal use only. It may not be sold, licensed, or shared on other websites without obtaining consent from the author.
E N D
Presentation Transcript
IMPACTS OF COVID-19 ON TURKISH REVENUE ADMINISTRATION
- Covid-19 pandemic negatively affected the economic and financial life in T rkiye. - But while the initial collapse in economic activity was similar to other countries, the recovery has been remarkable, setting T rkiye apart from its peers. - Turkish Revenue Administration took administrative and legislative measures in order to ease the negative impact of pandemic on tax system. 2
COVID 19 Tax Measures Measures to Protect Tax Officials and Tax Payers Delay of some tax liabilities Extension of Deadlines Tax Rate Reductions Postponement of the tax implementation 3
Type of Measure Measure Although some staff worked from home, tax offices were physically kept open with required staff during the pandemic. Measures to Protect Tax Officials and Tax Payers International meetings and negotiations are postponed to a future date, some meetings are held online. Trainings for the personnel working in the regional and in the central organisation in our Administration are postponed. 4
Type of Measure Measure All e-systems allow taxpayers to fulfill their tax obligations without physical attendance at the tax offices such as; Measures to Protect Tax Officials and Tax Payers - Submitting all petitions by internet or mail, - Submitting income tax returns via internet or mail, - Payment of taxes, fees and administrative fines and valuable paper costs via internet, contracted banks or PTT. 5
Type of Measure Measure Delay of some tax liabilities Due to curfew restrictions for the 65 years old above citizens and for the ones with chronic illnesses; - the curfew period was considered as force majeure for these taxpayers and for the accountants within these criteria, and - their filing and payment obligations were therefore extended to 15 days following the lift of the curfew. 6
Type of Measure Measure Taxpayers additional time to file tax returns as well as to make tax payments. Extension of Deadlines impacted by Covid-19 were given VAT Tax return filing dates for the taxpayers in certain sectors/industries affected by Covid-19 furniture, iron and steel and metal, mining and quarrying etc.) were extended. which were heavily services, (retail, health Final filing and payment dates of Personal Income Tax Returns were extended. 7
Type of Measure Measure For personal income tax returns the submission due date for calendar year 2019 as well as the due date for payment of taxes accrued based on these returns were extended. Extension of Deadlines The submission due date for personal and corporate provisional tax returns for 2020&2021 Provisional Tax Periods and the payment of taxes accrued based on these tax returns were extended due to the curfew. 8
Type of Measure Measure General rate (18%) of VAT applied to workplace rental service; congress, concert, fair and funfair entrance fees; organization services provided in wedding, ball and cocktail halls; all types of passenger transport services; catering services; business services and services such as maintenance/repair works reduced to 8%. Tax Rate Reductions conference, seminar, were temporarily The VAT rate of 8% applied to cinema, theater, opera, operetta, ballet, museum entrance fees; also the same VAT rate applied to food and beverage services and accommodation temporarily reduced to 1%. services were 9
Type of Measure Measure The VAT rate applied to education services provided within the scope of the relevant legislation provisions was temporarily reduced from 8% to 1%. Tax Rate Reductions The VAT rate on Covid-19 vaccine was temporarily reduced from %8 to %1. The VAT rate on airline travel was temporarily reduced from 18% to 1%. Witholding tax rate of 20% on the rental payments for workplaces was temporarily reduced to %10. 10
Type of Measure Measure Postponement of the tax implementation Accommodation tax expected to come into effect on 01.04.2020 was postponed due to Covid-19. 11
Thank you 12
