The Bill on the Restructuring of Certain Claims and the Amendment of Certain Laws was passed in the General Assembly of the Grand National Assembly of Turkey and became law.
As of April 30, 2021, taxes, fees and SGK premium debts and penalties will be restructured. Those who benefited from the last restructuring but could not pay their debts on time will also be able to benefit from the restructuring.
With the law, those who want to restructure their debts will apply to the relevant public institutions until 31 August. Structured debts can be paid in cash or in 18 installments. Payments will begin on September 30, 2021.
According to the adopted law, with the amendment made in the Tax Procedure Law, some debts to the Ministry of Treasury and Finance, Ministry of Commerce, Social Security Institution (SGK), special provincial administrations, municipalities, Investment Monitoring and Coordination Presidency (YIKOB) will be restructured.
However, administrative fines imposed by regulatory and supervisory institutions, administrative fines imposed within the scope of combating Kovid-19, and administrative fines arising from the use of tobacco and tobacco products will be excluded.
Payables for the periods before this date, including 30 April 2021, which will be included in the scope of restructuring by law, are as follows:
– Taxes and related tax penalties, delay interest and delay hikes related to the tax returns required to be submitted until this date for taxes that are within the scope of the Tax Procedure Law and based on the declaration,
- Except for the second installment of the motor vehicle tax accrued for 2021, accrued tax and related tax penalties, delay interests, late fees,
– Tax penalties, administrative fines, which are not dependent on the tax base, in relation to the determinations made,
– Primary and secondary public receivables, which have been transferred to the collection office for follow-up within the scope of the Law on the Collection of Public Receivables, by the collection departments affiliated to the Ministry of Treasury and Finance; Statement of commodities, machinery, equipment, fixtures and cashiers, which are not included in the records although they are present in the enterprise, or which are not included in the records but not in the enterprise, and the statement of receivables from the partners,
– Customs taxes, administrative fines, interests, delay interest, late payment receivables, which are subject to customs liability within the scope of the Customs Law and other relevant laws and are followed by the collection offices affiliated to the Ministry of Commerce, until the end of the specified periods and followed by the collection offices affiliated to the SGK. unpaid receivables although accrued,
– Insurance premium, pension deduction and corporate provision, unemployment insurance premium, social security support premium, and delay penalty and late fee related to the insurance premiums for April 2021 and previous months, arising from the insurance status within the scope of the relevant articles of the Social Insurance and General Health Insurance Law will receive,
- Optional insurance premiums and community insurance premiums related to April 2021 and previous months, as well as delay penalties and late fees due to them,
- Insurance premium calculated over the missing workmanship amount found as a result of the preliminary evaluation, research or determination of special constructions and works that are the subject of the tender, as well as the delay penalty and delay increment due to these,
- Administrative fines related to the acts committed and applied in accordance with the relevant laws, and the delay penalty and delay increase due to them,
– Stamp duty, special transaction tax and contribution to education, and related late fee receivables for April 2021 and previous months, which are followed in accordance with the relevant laws,
– Primary and ancillary public receivables of special provincial administrations, which are followed under the Law No. 6183 and whose due dates are before this date, including April 30, 2021, but have not been paid as of the publication date of the regulation.
D-PPI MONTHLY CHANGE RATE TO BE USED IN THE CALCULATION
The law also envisages restructuring of debts to municipalities. According to this, the taxes and related tax penalties and delay interest and hikes related to the tax returns of the municipalities within the scope of the Tax Procedure Law for the periods prior to April 30, 2021, and the taxes based on the declaration, which must be submitted until this date; Regarding the year 2021, the tax accrued before the said date and the related tax penalties, delay interest and delay hikes are also within the scope of the law.
On the other hand, the fees and share receivables of the municipalities, which are due before April 30, 2021 according to the Law on Municipal Revenues, but which have not been paid as of the publication date of this regulation; Municipalities within the scope of the Law on Municipalities will receive unpaid water, wastewater and solid waste fees as of the publication date of this regulation, although the due date is the date in question; According to the article titled "Obligation to obtain permission, treatment and disposal" of the metropolitan municipalities' Environment Law, the unpaid solid waste fee receivables at the date of the proposal's enactment, although the due date is before April 30, 2021, and all related accessory receivables are also included in the structuring.
According to the law, the monthly rate of change in D-PPI to be used in the implementation of the regulation includes the monthly rate of change in the wholesale price index (WPI) until December 31, 2004, determined by the Turkish Statistical Institute for each month, and the monthly rate of change in the producer price index (PPI) as of January 1, 2005. will express the monthly rate of change in the domestic producer price index (D-PPI) as of January 1, 2014, and the rate of 1 percent per month as of November 2016, 0,35.
FINANCIAL RECEIVABLES TO BE WAIVED TO COLLECT
Some receivables that have been finalized by law are also being restructured. Accordingly, the following debts will be waived from the receivables followed up by the Ministry of Treasury and Finance, special provincial administrations and collection offices affiliated to municipalities, as of the date of enactment and publication of the regulation:
– As of the publication date of this regulation, instead of ancillary receivables, if the unpaid part of the taxes that are due but not yet paid or have not yet been paid, and the related public receivables such as default interest and default interest, and the unpaid receivable consist only of ancillary receivables, as of the publication date of this regulation. -The amount to be calculated based on the monthly rate of change in PPI; Provided that it is fully paid in the time and manner specified in the law, secondary public receivables such as delay interest and late fee due to taxes, and all of the tax penalties and delay increments related to these penalties, including those that have been paid before,
– 50 percent of the tax penalties due but not paid or the payment period has not passed yet and regardless of a tax base, and 50 percent of the tax penalties imposed due to participation and this amount will be calculated based on the monthly rate of change of D-PPI until the publication of this regulation, instead of the late fee. amount; If the unpaid receivable consists only of the default interest, the amount to be calculated based on the D-PPI monthly rate of change instead of the late fee, the remaining XNUMX percent of the fines and all of the late fees related to these penalties, provided that they are fully paid in the time and manner specified in the law,
– The amount to be calculated based on the D-PPI monthly rate of change until the publication of the law, instead of the related public receivables such as interest, default interest, late fee, which have not been paid or the payment period has not yet passed, and all of the administrative fines listed in this regulation,
– In the event that the unpaid portion of the other primary public receivables, which are not paid yet or whose payment period has not passed yet, and secondary public receivables such as interest, penal interest, default interest, late payment due to these receivables, and unpaid receivables consist of only ancillary receivables. All of the secondary public receivables such as interest, penal interest, default interest, late fee applied, provided that the amount to be calculated on the basis of the monthly rate of change of D-PPI until the publication date of this regulation, instead of secondary receivables, is fully paid in the time and manner specified in the law,
– All of the interest receivables at the rate of two per thousand calculated in accordance with the Law on the Collection of Certain Public Receivables by Settlement Procedure, in the event that the amounts that were not paid until the publication date of this regulation were paid in accordance with the first two articles of the Law on the Settlement Procedure and Collection of Certain Public Receivables.
STRUCTURING UNPAID CUSTOMS TAXES
According to the law, the unpaid portion of the customs taxes, which are not paid or not yet due, followed by the collection offices affiliated to the Ministry of Commerce, are fully subordinated to them, such as interest, default interest, late fee, instead of the public receivables until the publication of this regulation. The amount to be calculated on the basis of monthly PPI change rates and the collection of all administrative fines will be waived.
Administrative fines of the Ministry of Commerce that have not been paid or have not yet expired and due to customs liability, and 50 percent of the administrative fines imposed due to the participation provisions of the Misdemeanor Law are fully paid in the time and manner specified in the law. The remaining 50 percent will not be paid.
30 percent of the administrative fines imposed depending on the customs cleared value of the goods and, if any, the entire original of the customs taxes and related public receivables such as interest, delay interest, delay increase will be calculated based on the monthly D-PPI rate of change until the publication of this regulation. Provided that the amount is paid in full, the remaining 70 percent of the penalties and all of the secondary public receivables such as interest, default interest, late fee due to the original receivables will not be collected.
According to the law, the motor vehicle tax to be paid for each vehicle before the regulation is enacted, the traffic administrative fine according to the Highway Traffic Law, the toll required to be collected in accordance with the abolished Law on the Establishment and Duties of the General Directorate of Highways and the Law on the Services of the General Directorate of Highways, and If at least 10 percent of the amount to be calculated on the basis of the D-PPI monthly change rates instead of the administrative fine and the interest due to these receivables, the default interest, the late fee, and at least XNUMX percent of the coefficient amount have been paid, a scientific examination will be allowed during the installment payment period specified in the law.
In order to allow the producers and importers of tobacco products, macarons, cigarette sheets and alcoholic beverages to use private labels and signs, which are required to be used within the scope of the authority of the Ministry of Treasury and Finance, private consumption for the products included in the relevant tables of the Special Consumption Tax Law, which was structured with this law. tax, value added tax due after October 1, 2020, stamp duty arising from the declaration of these taxes, and the delay interest and late increase due to these taxes, instead of the delay interest and late increase, the entire amount to be calculated on the basis of the D-PPI monthly change rates until the publication of the regulation.
If the amounts structured within the scope of the regulation are not paid within the stipulated time and manner, the due date will not be changed.
MUNICIPALITY AND YIKOB'S RECEIVABLES
According to the articles of the Law on Municipal Revenues, titled “Works Subject to Fees” and “Museum entrance fees and shares from mines to municipalities”, fees and shares to be collected and water, wastewater and solid waste fees are due before 30 April 2021, although the date of publication of this regulation In the event that the amounts determined as a result of the calculations to be made about the unpaid ones are paid, the collection of all kinds of penalties and increases related to these receivables will be waived.
Metropolitan municipalities, in accordance with the article titled “Obligation to obtain permission, treatment and disposal” of the Environment Law, all the unpaid solid waste fees, which are due before April 30, 2021, and all kinds of contracts, such as interest, default interest, late fee, related to them. In the event that the amounts to be calculated for the price hikes are paid, the penalty, delay interest and interest related to these receivables will not be paid.
Within the scope of the Law on the Establishment and Duties of the General Directorate of Istanbul Water and Sewerage Administration, the metropolitan municipalities' water and sewerage administrations will be collected in case of payment of all unpaid water and waste water cost originals and the amounts determined as a result of the calculations, interest, delay interest, delay hikes and calculations. will not be.
On the other hand, with the regulation, the original receivables of YIKOBs that have not been paid even though their due date is before April 30, 2021 and which are followed up under the Law on the Collection of Public Receivables, and related ancillary receivables will also be structured.
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