What is Force Majeure?

What is Force Majeure? İzmir Lawyer | Izmir Law Firm

What is Force Majeure?

Force majeure events can generally be defined as specific actions, events, or situations beyond the control of the parties involved, such as natural disasters or the outbreak of hostilities. A force majeure clause typically exempts one or both parties from fulfilling a contract in some way following the occurrence of such events. Its basic principle is that if certain events beyond a party's control occur, that party is entitled to be exempted from or have their obligations suspended, in whole or in part.

Although this is frequently encountered in practice and in contracts The definition and conditions of force majeure are not included in private law legislation. However, while the Tax Procedure Law contains a provision regarding force majeure, there are also some regulations in relevant special laws concerning encountering force majeure events.

Tax Procedure Law

Article 13 – Force majeure events include: 1. Serious accidents, serious illnesses, and imprisonment that prevent the fulfillment of any tax obligations; 2. Disasters such as fire, earthquake, and flood that prevent the fulfillment of tax obligations; 3. Compulsory absences occurring outside the person's control; 4. Loss of books and documents due to reasons beyond the owner's control.

Can COVID-19 be considered a force majeure event?

While the Covid-19 pandemic may objectively qualify as a force majeure event under many legal systems and contracts, this issue requires further consideration. taking into account the specific characteristics of the case in relation to each contract Examining this is of great importance.

Force Majeure Announcement of January 25, 2021

The scope of the changes introduced by the Tax Procedure Circular No. 524, published in the Official Gazette on January 25, 2021. Businesses included in the scope will start filing tax returns 26 days after the force majeure event ends.

Within the scope of the aforementioned circular, it has been deemed appropriate to consider taxpayers operating in sectors where businesses whose main field of activity has been temporarily suspended/completely halted as part of the measures taken by the Ministry of Interior due to COVID-19 as being in a state of force majeure for the period from December 1, 2020 (inclusive) until the date deemed appropriate for them to resume their activities within the scope of the decision taken.“

Examples of businesses operating in these sectors include "cinema halls, coffee shops, tea houses, outdoor cafes, internet cafes, electronic game arcades, billiard halls, local establishments, tea gardens, artificial turf pitches, swimming pools, Turkish baths, saunas, and amusement parks.".

In this context, regarding taxpayers who are deemed to be in a force majeure situation; the submission of Summary Tax Returns (including Summary and Premium Service Declarations) and Value Added Tax Returns, as well as “Form Ba-Bs” notifications, which are due during the force majeure period, and the creation and signing of e-Ledgers that must be created and signed within the said period, as well as the uploading of “Electronic Ledger Certificates” and secondary copies of e-Ledgers and their related certificate files to the Revenue Administration Information Processing System within the same period, are subject to the following conditions. It has been deemed appropriate to extend the deadlines for filing declarations until the 26th day of the month following the date on which the force majeure event ends, and the payment deadlines for taxes accrued based on these declarations, starting from the first period for which the declaration filing deadline was extended, to the end of the relevant month for each subsequent period, beginning with the month in which the declaration was due to be filed.

Some Examples of Force Majeure Regulations Found in Our Legislation

Turkish Commercial Code

Article 643 – Presentation of the bill of exchange or issuance of a protest within the legally prescribed periods. The deadlines for these transactions shall be extended if they have become impossible due to an insurmountable obstacle, such as the legislation of a state or any force majeure event.

Turkish Code of Obligations

Article 228– The sold item, which was transferred to the buyer in a defective condition, is free from defects, unforeseen circumstances, or force majeure  The loss or severe damage of the goods due to the sale does not prevent the buyer from exercising their right to withdraw from the contract. In this case, the buyer is obliged to return whatever remains of the sold goods.

Article 576- Those who operate hotels, motels, guesthouses, and holiday resorts are responsible for the loss, damage, or theft of belongings brought by their guests. However, operators are not liable for any fault that can be attributed directly to the guest, or to someone visiting them, or accompanying them, or serving them., force majeure Or they are relieved of this responsibility by proving that it arose from the nature of the property itself.

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