Tax Procedure Law Circulars / 201

1. Introduction: Due to the earthquakes that occurred on 6/2/2023 in Kahramanmaraş, a state of force majeure was declared for taxpayers in Adıyaman, Hatay, Kahramanmaraş, Malatya provinces and Şahinbey and Nurdağı districts of Gaziantep, and due to the requests submitted to our Ministry regarding taxpayers whose state of force majeure ended on 30/11/2025, based on the authority in the repeated Article 242 of the Tax Procedure Law No. 213; for those taxpayers included in the electronic book application, the deadline for the creation and signing of e-Books that need to be created and signed between 5/6/2026 (inclusive) and 10/8/2026 (inclusive) and the deadline for uploading electronic books and reports to the Revenue Administration's Information Processing System during the same periods has been extended, which constitutes the subject of these Circulars.

2. Extension of the Creation and Signing Period of Electronic Books and the Uploading Period of Electronic Books and Reports: For taxpayers in Adıyaman, Hatay, Kahramanmaraş, Malatya provinces and Şahinbey and Nurdağı districts of Gaziantep, whose state of force majeure ended on 30/11/2025 and who are included in the electronic book application, the deadline for the creation and signing of e-Books that need to be created and signed between 5/6/2026 (inclusive) and 10/8/2026 (inclusive) and the deadline for uploading electronic books and reports to the Revenue Administration's Information Processing System has been extended until the end of Friday, 14/8/2026. It is announced.