Natural disasters in terms of Tax Law

Due to a set of the reasons like the geopolitical location and climate specifications in our country like whole world, our country exposes to natural disasters and the way of actualization of the task and liabilities of the taxpayers affected from these natural disasters, is confronted as an important subject. As is known, the form and material tasks of the taxpayers take place in Tax Law and there are some enforcements related with the non-performance of these tasks in due time. However the taxpayer is not able to fulfil or actualizes his liabilities and tasks shortly in the situations like natural disasters despite all his good intention and effort. The lawmakers have taken some legal precautions for protecting the taxpayer against the law in these kinds of situations. Initially to save provisions for the force majures, cancelation, emergency amortization, doubtful, valueless and waived receivables or establishments like replacement fund prevent the taxpayers to be in a difficult situation for the tasks and liabilities which are not fulfilled against the natural disasters or serve for the purpose of decreasing the effects of the natural disasters. In this study, it is tried to search the problems related with the conditions of establishment in theory and application, the persons for the validation, the place of applications and the method of solving the problems that may occur. The subject of proofing the effect of the taxpayer who exposed to the natural disasters and the form of submitting the evidences to the administration, has directed this research. In the study with the title ''Natural Disasters in terms of Tax Law", it is tried to examine the types of natural disasters, their places within the law order, its validity, its effect on the taxpayer and administration and the obligations of the taxpayers in case being exposed to the natural disasters. In the conclusion section, the problems which occur in the application and solution offers are referred. Keywords: Natural Disasters, Force Majure, Cancelation.