Pursuant to the General Communiqué No. 518 on Tax Procedure Law published at the Official Gazette dated 24 March 2020 (the “Communiqué”), it was decided to postpone the submission period of Concise Declarations (including Concise and Premium Service Declarations) and Value Added Tax Declarations and Form Ba-Bs notifications of taxpayers who are deemed under force majeure status.

According to the Circular No.127 on Tax Procedure Law which has been published on 17 April 2020 it is resolved that:

• The period of submission of Corporate Tax returns which belong to the accounting period of the year 2019 and the payment periods of the taxes accrued on these returns have been extended from 30 April 2020 until the end of 1 June 2020, Monday.

According to the Circular No.128 on Tax Procedure Law which has been published on 20 April 2020 it is resolved that:

• For corporate taxpayers who are not deemed under force majeure status determined under the Comminuqué, the period of creation and signing of e-Ledger and the period of uploading “Electronic Ledger Licences” which must be uploaded on Data Processing System of the Revenue Administration at the same period have been extended from 30 April 2020 until the end of 1 June 2020, Monday.

For taxpayers whose commercial earnings are determined through simple entry (basit usul), the period of recording of sales and revenues and purchases and expenses belonging to the period of 2020/January-February-March required to be recorded on Ledger Declaration System (Defter Beyan Sistemi) have been extended from 30 April 2020 until the end of 31 July 2020, Friday.