The decision to support the loss of turnover to be given to businesses engaged in food and beverage service activities due to the coronavirus epidemic was published in the Official Gazette and entered into force.
Relevant decisions published in the Official Gazette and entered into force are as follows:
ABOUT THE REVENUE LOSS SUPPORT TO BE GIVEN TO THE ENTERPRISES IN FOOD AND BEVERAGE SERVICE ACTIVITIES DUE TO THE CORONAVIRUS OUTBREAK
Purpose and scope
ARTICLE 1- (1) This Decision has been prepared in order to determine the procedures and principles regarding the turnover loss support payments to be given to businesses engaged in food and beverage service activities that have been damaged due to the restriction of their activities due to the Coronavirus (Covid-19) epidemic.
Definitions ARTICLE 2- (1) In the implementation of this Decision; a) Ministry: Ministry of Trade,
b) Turnover: The amount found by adding up the amounts included in the "Cost Constituting Value for Delivery and Services (monthly)" lines of the value added tax returns submitted to the tax offices for the relevant period of a calendar year by the enterprises,
c) Turnover loss: The decrease in the turnover for the calendar year 2020 compared to the turnover in the 2019 calendar year, $) Turnover loss support: Unrequited support to be made within the scope of this Decision.
d) Business: Value added taxpayers who are affected by the measures taken within the scope of combating the Covid-19 outbreak and engaged in food and beverage service activities determined by the Ministry,
Turnover loss support
ARTICLE 3- (1) Loss of turnover support is covered from the appropriation to be included in the budget of the Ministry. The turnover loss support within the scope of this Decree is given within the framework of the support programs to be prepared by the Ministry in accordance with the articles 1, 441 and 446 of the Presidential Decree No. 453 on the Presidential Organization.
(2) From this support, those who started their business before the 2019 calendar year or in the 2019 calendar year and have active obligations as of 27/1/2021, their turnover in the calendar year 2019 is 3 million Turkish Liras and less than the turnover in the calendar year 2020 Businesses whose turnover decreases by 50% or more benefit.
(3) The turnover loss support is given on the basis of 2.000% of the decreasing amount of the turnover of the enterprises within the scope of the second paragraph, which is not less than 40.000 Turkish Liras and not more than 2020 Turkish Liras, in the calendar year 2019, to be paid at once.
(4) Value added tax declarations submitted for the taxation periods in the calendar years 27 and 1 as of 2021/2019/2020 are taken as basis for the determination of business turnover. Declarations (including correction statements) submitted for the periods in the calendar years 2019 and 2020 after the said date are not taken into account in the calculation of turnover.
(5) With the support for the loss of turnover within the scope of this Decree and the grant support organized within the scope of the second and third paragraphs of Article 22 of the Decree on Supports to be given to Tradesmen and Craftsmen and Real Person Merchants due to the Coronavirus Epidemic, enacted by the President's Decree No. The amount that the enterprises deserve within the scope of President Karan numbered 12 is deducted from the loss of turnover support, and if it remains, the increased amount is given to these businesses as turnover loss support.
(6) Payments of turnover loss support, which are determined to be paid excessively or inappropriately, are collected by the tax authorities in accordance with the provisions of the Law on Collection Procedure of Public Receivables dated 21/7/1953 and numbered 6183.
(7) The application period for support for loss of turnover and other procedures and principles are determined by the Ministry.
Enforcement ARTICLE 4- (1) This Decision enters into force on the date of publication.
Execution ARTICLE 5- (1) The Minister of Trade executes the provisions of this Decision.