State Council Tax Cases Court has published a decision (E: 2020/17, K: 2021/2) regarding the taxation of the notice payments.

Per the published decision, the notice payments paid under mutual agreements before March 27, 2018 would be deemed as wage per Article 61 of Income Tax Law No. 193. Accordingly, the notice payments would be subject to taxation.

Amendments have been made on Income Tax Law Temporary Article 67 by the Presidential Decision numbered 4454 and dated 03.09.2021.

You can find below the details of the amendments:

The statements under the Council of Ministers Decision attachment-1 have been amended as below:

a) Sub-article (a-1);

With the Official Gazette numbered 31506 and dated 09.06.2021, Law No. 7326 regarding the Tax Amnesty and Tax Reconstruction has come into force.

With Presidential Decision No. 4420 published in the Official Gazette numbered 31581 and dated 27.08.2021, the application deadline and the first installment deadline under Law No. 7326 regarding the Tax Amnesty and Tax Reconstruction have been extended one month.

Based on that Presidential Decision, to benefit from that tax amnesty and reconstruction statements, the applications would need to be made until 30.09.2021. And the first installment payments would need to be made until 01.11.2021 (31.10.2021 is the weekend.)

The applications can be made via the below ways:

The Ministry of Treasury and Finance has declared a force majeure for the places affected by the fire.

The announcement by the Revenue Administration could be summarized as below.

Force majeure has been declared for the below places due to the fires started on 28.07.2021:

Osmaniye providence Kadirli and central districts, Antalya providence Akseki, Alanya, Gazipaşa, Gündoğmuş, Manavgat and İbradı districts, Mersin providence Aydıncık and Silifke districts; Adana providence Aladağ, İmamoğlu, Karaisalı and Kozan districts, Muğla providence Bodrum, Köyceğiz, Marmaris, Milas, Seydikemer and Kavaklıdere disctricts.

Based on that, for the taxpayers within these regions, the force majeure period has been accepted as from the start date of fire until 01.11.2021 (included.)