WHAT DEBTS AND PENALTIES WILL BE STRUCTURED
A) For the previous periods up to 30.04.2021 (Including this date);
1-Taxes based on the declaration, penalties for them, late interest, late hikes, (excluding tax installments after 30.04.2021 and all temporary taxes of 2021 that must be paid in 2021)
2-Accrued taxes and Related Tax Penalties, interest rates on delays and delay hikes, (except for MTV second installments)
3-Tax Penalties that are Not Related to the Tax Origin,
B) for the previous periods up to 30.04.2021 (Including this date);
All ADMINISTRATIVE FINES issued are covered by the Configuration.
– The Code of Jurisprudence No. 1593,
– Tobacco Product No. 4207. The Law on the Prevention of Their Harm,
– Public Financial Management Law No. 5018,
Administrative Fines Imposed Under It Are Excluded.
C) All receivables other than these and followed by Law No. 6183 collected by the Ministry of Finance are covered by the original and fer receivables.
However, Judicial Fines Are Not Covered.
D) For the periods prior to 30.04.2021 (Including this date), the Customs Code, the Customs Code and Other Obligations are followed by the Ministry of Customs and Trade;
– Customs Duties,
– Administrative Fines,
– Interest Rates,
– Late Interest Rates,
– Arrears of overdue increase ,
It is Covered by Tax Amnesty.
E) The collection offices affiliated to the Social Security Institution are monitored by Law No. 6183 and up to the date of publication of the Law (../06.2021) or those that have not been paid, although accrued until the end of the periods specified in the law;
SGK Premium, SGDP, unemployment insurance premium and delay increases and delay penalties for April 2021 and previous months arising from Insurance coverage in accordance with subparagraphs a, b, c of Article 4 of the SSI Law No. 1-5510,
2-2021 Optional Insurance and Community Insurance Premiums for April and earlier, as well as their delay penalty and delay hikes,
SGK Premiums calculated on Pre-Appraisal, Research or Detection of MISSING WORKS on SPECIAL CONSTRUCTIONS and TENDER works completed by 3-30.04.2021 (including this date) and related delay hikes and delay interest are covered by their receivables.
4-30.Administrative Fines applied for determinations made up to 04.2021, as well as delay increases and delay penalties related to them,
5-STAMP DUTY and SPECIAL TRANSACTION TAX and EDUCATION PROFIT SHARES for the month of April 2021 and previous months, which are followed by the relevant Law, as well as delay hikes related to them, are covered.
F) ADMINISTRATIVE FINES imposed by Special Administrations,
All Principal and Personal Debts that are followed within the scope of Law No. 6183 and are due before 30.04.2021 (including this date) and are outstanding as of the date of publication of the law are covered.
G) The number of municipalities,
1) Taxes and related Penalties, delay hikes and delay interest based on the declaration covered by Law No. 213 and before 30.04.2021 (including this date), as well as related Penalties, are covered. In addition, tax bases and Personal Debts that are followed within the scope of Law No. 6183 are covered.
2) Article 97 of Law No. 2464.According to the article, wage arrears that are due before 30.04.2021 and have not yet been paid, as well as air fer arrears, are covered by the arrears that must be collected.
H) The Principal and Personal Debts to the Insulation Monitoring and Coordination Departments, which are due before the date of 30.04.2021 (Including this date) and which have not yet been paid, are covered by the Law No. 6183.
ADVANTAGES INTRODUCED BY THE TAX AMNESTY LAW NO. 7326
until 1-30.04.2021 (including this date), the possibility of updating the overdue interest and hikes on unpaid taxes and debts at the YI-PPI rate has been introduced.
2-In Advance Payments;
– A 90% discount is provided on the amount of YI-PPI.
– Traffic Fines and other administrative Fines have a discount of 25% from the ORIGINAL ones.
3-Taxpayers who want to pay in installments until the end of the first two installments
(until October 31, 2021) for those who want to pay the rest in advance;
– A 50% Discount is provided on the amount of YI_UFE.
– A 12.5% discount is provided on Traffic Fines and other administrative fines.
4- 50% of the penalties for irregularities and special irregularities that are not related to the Tax originals are deleted.
5- A discount of up to 90% is provided for the termination of tax disputes through the magistrate.
6- A discount of up to 90% is provided for the termination of tax disputes through the magistrate.
7-It has been ensured that the Business Records are corrected with Impunity and without Interest and made in accordance with the real situation. The possibility of registering cash registers, Partners Current, commodities, November has been introduced.
8-Enterprises have paid 4% VAT on Books and Printed publications that are not included in their records, ensuring that their stocks without penalties and interest are made in accordance with the real situation.
9-It has been ensured that the taxpayers who are in the Base and Tax Increase are exempt from Tax Inspection.
11-Structuring of Debts at the Stage of Examination and Tarhiyat has been provided.
12-It has been ensured that undeclared income and earnings can be declared with impunity and without interest with regret.
13-Online Payment of Structured Debts www.gib.gov.tr it has been ensured that it can be paid by using the Cards of the contracted banks or Credit Cards at the address.
According to the Laws No. 14-7236, the possibility of DEDUCTING ADVANCE PAYMENTS has been introduced for taxpayers who continue their payments.
HOW WILL THE DEBTS BE PAID
Debts Can be Paid in Advance or in Installments.
The first Installment for Advance Payments is September 30, 2021.
If all is paid in advance or in the first two installments, no difference will be applied to the multiple number.
DISCOUNT ON DOWN PAYMENT: 90% of the update amount to be calculated at the YI-PPI rate is deducted for down payments, and Taxpayers have the opportunity to pay Tax Debt and 10% of YI-Ppi.
In addition, if all installments are paid by 30 November 2021, the Second Installment Period, the YI-PPI rate applied to Tax Debts is applied at a 50% DISCOUNT and the collection of the remaining 50% is waived.
For example: If 20.250 TL YI-PPI is Calculated for a Debt with a Tax Value of 108.000 TL, 20.250 – (20.250 X 90%)= 2.025 TL YI-Ppi will be paid if it is all paid in advance. A total of 108.000 + 2.025 = 110.025 TL will be paid.
DEBTS THAT ARE NOT PAID EVEN IF THEY ARE DUE, Together with the Interest that will be Calculated at the YI-PPI Monthly Exchange Rate, if they are paid within the Periods Specified in the Law, the Remaining Interest and Delay Hikes are waived.
If It is Paid in 1- 6 Equal Installments at a Rate of 1.09%,
1.135% If Paid in 2- 9 Equal Installments,
3- 1.18% If Paid in 12 Equal Installments,
4- 1.27% If Paid in 18 Equal Installments,
By multiplying by a Coefficient, the Installment amounts payable in two-Month periods are determined.
Provided that the first two installments of installments are paid, non-payment of two installments per year does not violate the configuration. If the unpaid installments are paid together with the Delay increase until the last installment period, the configuration will not be broken. If more than two installments are not paid, the Configuration is broken and the Tax Originals and Interest Rates are returned to the state they were before the configuration.
If the Current Period is not paid, the Tax Amnesty Installment Plan will not be broken.
The Provisions related to the Increase of the Base are taken into account in accordance with their provisions.
HOW WILL THE FORECLOSURE PROCESS BE FOLLOWED FOR THE DEBTS INCURRED?
If a Lien has already been applied for the Structured Debts, the Liens are removed Relative to the Payments of the Configuration. If there is a Letter of Guarantee that hits this amount, it is released.
In addition, the Goods Foreclosed under the Law No. 6183 may be SOLD by the Creditor Apartment if requested by the Debtor.
DEBTS THAT HAVE NOT BEEN FINALIZED OR ARE AT THE STAGE OF LITIGATION
HOW WILL THE CONFIGURATION BE
1 – the law to sue or be sued in the first instance jurisdictions as of the date of publication of the time I am watching TV tonight who hasn’t gone yet, ex-officio made by the administration or tax / customs duty of 50% as specified in law with YI-PPI monthly amount to be paid in installments calculated according to the amount specified in the law, this penalty due to tax liability 50% of the late payment and collection of interest and late payment charges will be waived.
As of the date of publication of this law, the provision of this law also applies to TAX DEBTS that have a Customs Obligation related to Customs Duties and have not expired an administrative appeal.
TRANSACTIONS AT THE STAGE OF EXAMINATION AND TARHIYAT
For taxpayers who are in the base or tax increase, the publication of the Law (..reviews for periods prior to / 06.2021), the date of publication of the Law (../ 06.2021) if the review has been started by 02 August 2021, it should be completed.
However, if the tax reviews and appreciation procedures initiated on taxpayers who have made an increase cannot be completed by August 02, 2021, these operations will not be continued.
August 02, 2021, provided that the taxpayer has made an increase in the Base and Tax by August 31, 2021, pre-tax settlement requests related to tax reviews concluded after August 02 are not taken into account.
If the taxpayer’s review is completed before August 02, 2021; If a difference in the taxable base or tax is determined as a result of the assessment, the difference found as a result of the examination and assessment is compared with the Increase in the Base, provided that the examination reports and the decisions of the assessment commission have been increased before the date of transfer to the tax office records. If there is a difference, the difference is 50% of the original Tax and the amount calculated at the YI-PPI rate is paid. The amount calculated at the rate of 25% of Penalties and YI-PPI, which is not related to the tax origin, is paid. The remaining amounts are not taken.
If the taxpayer has not made an increase in the base, if there is a Difference as a result of the examination and appreciation of the Difference, the difference is 50% of the original Tax and the amount calculated at the rate of YI-PPI is paid. The amount calculated at the rate of 25% of Penalties and YI-PPI, which is not related to the tax origin, is paid.
BASE AND TAX INCREASE