The installment periods for payments to public administrations of taxpayers in 4 provinces and 2 districts affected by the earthquakes centered in Kahramanmaraş on February 6, 2023 have been extended by twelve months as a regulation in the nature of positive discrimination.
The Presidential Decree on the subject was published in the Turkish Official Gazette and entered into force. With the Decree, the installment payment periods of the Restructuring Law No. 7256 and the Restructuring Law No. 7326 in the provinces affected by the February 6 Earthquake were redetermined.
Additionally, the force majeure declared for taxpayers in Adıyaman, Hatay, Kahramanmaraş and Malatya and the İslahiye and Nurdağı districts of Gaziantep affected by the earthquakes centered in Kahramanmaraş had been extended until November 30.
The payment periods for installments to be paid to the departments in the said places during the force majeure period were redetermined with the Decree.
Accordingly, the payment period of the first installment to be paid to the creditor administrations in 4 provinces and 2 districts between February 6, 2023 and November 30, 2024 (including those whose last payment period coincides with the end date of the force majeure) has been extended to be paid in the month following the end date of the force majeure, and the payment periods of the subsequent installments have been extended to be paid in monthly periods following this month for a maximum of 12 months.
If the number of installments between the start date and end date of the force majeure is more than 12, the excess installments will be paid in the 12th installment.
On the other hand, the payment periods of the installments to be paid to the departments in 4 provinces and 2 districts of all creditor administrations, including provincial special administrations, municipalities and investment monitoring and coordination directorates whose receivables have been restructured, have also been extended with this decision.
