Turkey has extended the deadlines to create and sign the e-Ledgers as well as to submit the Electronic Ledger Certificate to the Turkish Revenue Administration Information Processing System from 30 April 2020 to 1 June 2020 for the corporate taxpayers that are not subjected to force majeure measures stated in the General Communiqué on the Tax Procedural Law (Serial No:518).

The deadlines with respect to taxpayers whose commercial income is taxed on a simple basis, to register (i)  the purchase and expenses and (ii) the sales and revenues for the period of January-February-March/2020 to the Ledger-Declaration System have also been extended from 30 April 2020 to 31 July 2020.

Please see this link for the full text of the Tax Procedural Law Circular numbered 128 and dated 20 April 2020 of the Turkish Revenue Administration (Only available in Turkish).