General curfew applicable on weekends and between 9 p.m. and 5 a.m. on weekdays, with certain exceptions concerning the continuation of production, supply and logistics activities, etc.
Apart from certain exceptional cases, intercity travel with private vehicles is also limited during curfew hours. Domestic flights and some international flights take place.
Wearing masks is compulsory for all people in all private and public places (except residences).
Supermarkets, fruit vendors and butchers will remain open from 10 a.m. to 5 p.m. during the weekend curfew.
Restaurants and similar workplaces will only offer delivery between 10 a.m. and 8 p.m. during the weekend curfew.
The number of people who can enter shopping centers is limited and all entrances to shopping centers will be made after checking the HES code (indicating the risk of COVID-19) of each person.
The swimming pools, baths, saunas, massage parlors are closed.
Provisional article 2 of Law n ° 7226 indicates that “the impossibility of paying the rent of the workplaces acquired from 1/3/2020 to 30/6/2020 will not be a reason for termination of the lease contract and eviction of the rented premises.“
In accordance with Article 1 of Law No.7244, the collection of taxes payable in accordance with the (I) contract relating to real estate registered with the Treasury, (ii) unfair occupancy costs, (iii) the royalties to be collected on the building rented by the General Directorate of Forests in accordance with the law on public procurement, (iv) The counterpart fees resulting from the sale or rental of real estate under the ownership and disposal of metropolitan municipalities, municipalities and special provincial administrations, are deferred for three months without any late interest or interest.
No specific announcement on tax deductions was made.
The deadlines for tax declarations have been extended.
Some taxpayers are deemed to be affected by force majeure for the period from April 1, 2020 to June 30, 2020:
(I) taxpayers subject to income tax in terms of commercial, agricultural and professional income,
(ii) all taxpayers directly affected by COVID-19 and operating in the real estate and construction sectors (e.g. retail, shopping centers, logistics, transport, cinema and theater, accommodation, food services, organization, health services, construction and more)
(iii) taxpayers operating in sectors where workplaces are temporarily suspended due to measures taken by the Ministry of Internal Affairs.
Loan repayments from companies whose cash flow is affected by COVID-19 measures will be postponed for at least three months and additional financial support will be provided to these companies where appropriate, through public banks (details of support financial depend on various factors, such as the turnover of the company, the business sector in which the company operates etc.).
In accordance with article 12 of law n ° 7244, until December 31, 2020, only 25% of the net profit for the year 2019 can be decided to be distributed by capital companies; profits and free reserves from the previous year cannot be distributed and the general meeting cannot authorize the board of directors to distribute interim dividends.