On 23 March 2018, Turkey published a General Communiqué in the Official Gazette that clarifies rules for the deferral of payment of tax debts and other public receivables with beneficial treatment. The Communiqué provides that such deferral may be applied for subject to the following conditions:
- The person is an active income or corporate taxpayer on commercial, agricultural, or professional activities for at least three years;
- Tax returns submitted for the previous three years were submitt…