Precautions and Measures Taken Against Covid-19 Pandemic - IV

1.Measures Regarding Tourism Activities
Within the scope of measures to prevent the spread of the Coronavirus pandemic, the normalization process has been initiated. Enterprises whose activities were temporarily ceased have restarted their activities under control. Within this scope, a series of circulars have been published by the Republic of Turkey Ministry of Culture and Tourism (“Ministry”).

With the Circular No. 2020/6 on Controlled Normalization Process in Accommodation Facilities dated May 12, 2020 and the Circular No. 2020/8 on Controlled Normalization Process in Food and Beverage Facilities dated May 20, 2020 (“Circulars”) issued by the Ministry, measures and precautions to be taken in accommodation facilities and food – beverage facilities that are still active or will start their operations soon, have been regulated in order to carry out the tourism activities safely. In accordance with the Circulars, it is required that a protocol should be drafted which covers the implementations of Coronavirus and hygiene rules and the said protocol should be regularly evaluated and should be updated by considering the problems encountered in practice and in accordance with the solutions brought and measures implemented by public institutions or organizations. In the normalization process, it is aimed to manage travel and tourism activities in a healthy process by the implementation of the Circulars which foresee many measures regarding general usage areas, personnel, cleaning and maintenance. Please also see our article titled “Measures to be taken in Tourism Sector during COVID-19 Normalization Process” for further detailed information.

Circular No. 2020/7 on New Coronavirus (COVID-19) was published by the Ministry on May 19, 2020 (“Circular No. 2020/7”). As it is known, it was regulated by the Circulars published previously that the administrative fines stipulated in the Law for the Encouragement of Tourism No. 2634 (“Law No. 2634”) will not be applied for accommodation facilities that cancel their reservations made before May 1, 2020 or other activities that do not include accommodation and planned before the same date due to suspension of the activities of the accommodation facility or not opening the season. This date, which was changed to June 1, 2020 with the circular dated April 16, 2020 and numbered 2020/5 was updated as December 31, 2020 with the Circular No. 2020/7 In the current situation, in the event that the service undertaken towards the customer is not provided or rendered incomplete, the administrative fines will not be applied to the facility for the reservations made before December 31, 2020.

2.City Entry-Departure Measures
With the Circular dated May 19, 2020 and published by the Ministry of Interior, all entrances / departures to be made to 14 Metropolitan cities and Zonguldak province via land, air and sea (public transportation vehicle, private vehicle, etc.) were temporarily restricted for 15 (fifteen) days from May 19, 2020 to June 3, 2020. Hereunder, all entrances departures to be made to Ankara, Balıkesir, Bursa, Eskişehir, Gaziantep, İstanbul, İzmir, Kayseri, Kocaeli, Konya, Manisa, Sakarya, Samsun, Van as metropolitan cities and Zonguldak province via land, air and sea (public transport, private vehicle etc.) are temporarily restricted for 15 (fifteen) days from May 19, 2020 to June 3, 2020. The procedures, principles and exceptions determined by the previous circulars regarding the city entry-exit restriction will also be valid for the restriction period introduced by this Circular.

3.Press Announcement Institution’s General Assembly Decision
General Assembly Decision on the implementation of Law on the Establishment of the Press Announcement Institution Law No. 195 (“Law No. 195”) in the process of the new Coronavirus outbreak (“General Assembly Decision”) was published on the Official Gazette dated May 15, 2020 and numbered 31128 by the Press Announcement Institution (“PAI”).

General Assembly Decision regulates the conditions of publications and some qualifications situations on publications. Some of them are as followings;

• Sending the copies of the newspapers within the territory of the PAI, which have to deliver their printed copies to the PAI Branch Directorates until 16:00 on the second business day following the publication day at the latest and the copies of the newspapers in the field of duty of the affiliated Branch Directorates to the relevant PAI Branch Directorates in weekly periods will be considered sufficient.
• White-collar employees working as a staff of the newspapers benefiting from the practices made within the scope of additional article 2 of the Law on Unemployment Insurance numbered 447 regarding short-term working and short-time working allowance will be deemed to have worked fully and completely in the minimum staff of the newspapers within the scope of permission given by the Turkish Employment Organization.
• In the declines related to the actual sale numbers of newspapers in the field of duty of the PAI and the Governorship, the pandemic will be considered as a force majeure and the conditions related to the actual sales numbers will not be applied.
• Newspapers that are in the official advertisement distribution places, where there are more than two newspapers published in daily qualified status, which have the right to publish official announcement in the same publication place in the field of duty of PAI and Governorship will be able to publish alternately, provided that at least two newspapers are published daily, at least six days a week and in line with mutual written agreement.
• Newspapers that are in the official advertisement distribution places, where there are two newspapers published in daily qualified status, which have the right to publish official announcement the same publication place in the field of duty of PAI and Governorship will be able to publish alternately, provided that each newspaper is published at least two days a week and in line with mutual written agreement.
• It will be sufficient to publish the newspapers has a qualified newspaper status that are in the official announcement distribution places in the field of duty of PAI and Governorship that has the right to publish official announcement once a week.
• In order to be entitled to publish official announcement and advertisements, it will be considered as a sufficient to publish daily qualified newspapers that are within the waiting period and in the field of duty of PAI and Governorship, at least two days a week.
• The application period stipulated in article 107 of the Regulation on the Press Announcement Institution regarding the financial aid of journalist associations until the end of March has been extended until April 15, 2020.

The decisions taken will be entered into force from March 23, 2020 and will be valid until June 30, 2020.

4.The Regulation Amending the Regulation on Package Tour Agreements
The Regulation Amending the Regulation on Package Tour Agreements has been published on the Official Gazette dated May 15, 2020 and numbered 31128 (“Amendment Regulation”). Within this scope, the rule related to the refund which should be made within 14 (fourteen) days after delivery date of the termination notice to the package tour organizer or agent has been stretched by adding provisional article to Regulation on Package Tour Agreements published on Official Gazette dated January 14, 2015 and numbered 29236. Accordingly, in the refund of the package tour Agreements, which are envisaged to be performed as of February 5, 2020 and which include air transportation, flight price that has been paid to the air transport companies by the package tour organizer or its agent and documented excluding compulsory taxes, duties and expenses arising from similar legal obligations that must be paid, shall be returned to consumer within 14 days following the 60th day after the flight restraint is removed provided that the consumers are informed and their explicitly consent is given.

5.Extension for Submission and Payment Periods of Advance Income and Corporate Tax Declarations
The Tax Procedural Law Circular No. VUK-130/2020-9 was published on May 12, 2020 by the Revenue Administration (“Circular No 2020/9”). Through the Circular No. 2020/9, the submission period of Advance Income and Corporate Tax Declarations referring to 1st Provisional Tax Period of 2020 (January-February-March) and the payment periods of the taxes to be accrued on these declarations are extended until the end of May 28, 2020.

6.The Additional Presidential Decree to Import Regime Decree No. 2514
The Additional President Decree to Import Regime Decree No. 2514 entered into force upon its publication on the Official Gazette dated May 11, 2020 and numbered 31124(repeated) (“Decree No. 2514”). The rate of additional customs duty to be applied from the date of publication of the Decree No. 2514 until September 30, 2020 is specified in Annex-1 which shows additional customs duty to be applied from October 1, 2020 and Annex-2 which shows additional customs duty to from the date of publication of the Decree No. 2514. With the Decree No.2514, an additional customs duty was imposed on nearly 750 products including agricultural devices, machinery, jewelry, white goods, musical instruments and sports equipment between the rate of 1.9% and 30%.

7.The Presidential Decree on the Amendment to the Decree on the State Aids for Investments
The Presidential Decree on the Amendment to the Decree on State Aids for Investments (“Decree No. 2012/3305”) dated May 8, 2020 and numbered 2501 entered into force upon its publication on the Official Gazette dated May 9, 2020 and numbered 31122 (“Presidential Decree No. 2501”). In accordance with the provisional article 14 added to the Presidential Decree No. 2501, in order to ensure the completion of the investments within the scope of investment incentive certificates issued before March 11, 2020, among the investments which remain unfinished or incomplete due to natural and biological disasters such as earthquakes and epidemics, it is foreseen that an additional period up to 1 (one) year may be granted.

In addition to this, pursuant to the Decree No. 2012/3305, the provisional article 14 shall not apply along with the provisional article 6 of the Decree No.2012/3305 which regulates that an additional period which does not exceed the original period stated on the investment incentive certificate may be granted, to ensure the completion of the investments within the scope of investment incentive certificates issued before June 1, 2015 and currently in force, among the investments unfinished or incomplete due to security issues.

8.The Regulation on Manipulation and Misleading Transactions in Financial Markets
The Regulation on Manipulation and Misleading Transactions in Financial Markets issued by the Banking Regulation and Supervision Agency (“BRSA”) entered into force upon its publication on the Official Gazette dated May 7, 2020 and numbered 31120 (“Regulation”).

Article 76/A titled “Manipulation and misleading transactions in financial markets” was introduced by Law numbered 7222 on the Amendment to the Banking Law and Certain Laws and added to the of the Banking Law numbered 5411 published in the Official Gazette dated February 25, 2020 and numbered 31050(“Law No. 5411”), In order to ensure the stability of the financial markets and protect the value of the Turkish Lira, to prevent the account holders from being misled and misleading. Accordingly, with the Regulation that entered into force on May 7, 2020, the acts performed by banks that are within the scope of Article 76/A of the Law No. 5411 which are deemed as manipulation and misleading transactions and practices on financial markets, are determined.

Accordingly, (i) getting involved in, mediating, giving orders or engaging in similar activities, intentionally, that keeps or may keep the price -including the interest and exchange rate- of the financial instrument at an abnormal or artificial level or that gives or may give false and misleading impression regarding the supply, demand or price of the same instrument, (ii) any practices that breach BRSA decisions and restrictions regarding currency swap, forward, option and such other derivative transactions to be engaged by banks with foreign counterparties in exchange of TRY and Foreign Currency or TRY liquidity transactions made by banks to abroad by using indirect methods including early redemption, the extension of the maturity of transactions or failure to meet the obligations or meditating or engaging in any acts or practices that avoid such BRSA decisions are deemed as manipulation and misleading transactions and practices on financial markets.

The Law No. 5411 imposes an administrative fine on those who carry out the abovementioned transactions up to 5% of the total interest, profit share income, fees and commissions and banking service income in the financial statements of the previous year, not less than twice the interest no less than twice the benefit provided.The BRSA is authorized to double these amounts in the event that the violation has been committed more than once or if the same violation is repeated within two years of the previous administrative fine.

9.The Circular of the Social Security Institution on Coronavirus Disease
The Circular No. 2020/12 regarding the disease inflicted from Coronavirus was published by Social Security Institution on May 7, 2020(“Circular No. 2020/12”). With the Circular No. 2020/12, it is stated that instead of obtaining “occupational accident” or “occupational disease” provision, the provision in the scope of “disease” shall be obtained for the insured who was exposed to pandemic and consulted to health service providers by taking into account that Coronavirus is a contagious disease.

Bilge Binay Kanat, Senior Associate
Aslı Kınsız, Associate
Yelda Yalçın, Trainee Lawyer