Law No. 7326 on Restructuring of Certain Claims and Amending Certain Laws was published in the Official Gazette on 9 June 2021 and entered into force.
With the Configuration Law;
- The public debt burden of our citizens will decrease,
- Debts can be paid in instalments,
- Disputes regarding taxes, tax penalties, administrative fines and ecrimisils will be terminated,
- The Law can be used for ongoing tax inspections and appraisal procedures,
- For undeclared or under-declared taxes, declarations can be made with regret or spontaneously,
- By increasing the previous year's declarations, tax inspection will not be addressed,
- Business records will be able to be adapted to the real situation.
- Among the debts restructured within the scope of Law No. 2020 published in November 7256 or paid in installments within the scope of Law No. 6183, those whose payments continue as of the date of publication of Law No. 7326 can be restructured within the scope of the Law upon request.
- If all of the restructured debts are paid in cash or within the first two installments payment period, an additional discount will be made on the D-PPI amounts.
- If overdue vehicle inspections are carried out until 31 December 2021, the collection of 5% monthly surpluses will be waived.
- Income and corporate taxpayers, who are subject to full liability and keep books on the balance sheet basis, can re-use their immovables and other depreciable economic assets registered in their assets as of 9/6/2021, by taking into account the change in D-PPI value until 31/12/2021. will be able to value.
Necessary promotional activities have been initiated in order to explain the Law, which makes regulations in various fields and appeals to all segments of the society, to our citizens and to ensure that the Law is utilized at the maximum level.
We are ready to explain and apply the Law with all the personnel of our Presidency/Revenue Office.
The Restructuring Law brings ease of payment to finalized debts.
- The increase and interest of taxes and other debts to be paid to the Tax Offices are reduced by more than three quarters at the rate of D-PPI. Penalties based on the tax base are also completely deleted.
- There is a half reduction in penalties for irregularities and special irregularities.
- In case the debt is paid in advance, the coefficient is not taken, and a discount is made again and if the entire debt is paid within the first installment payment period;
- 90% of the amount calculated in the D-PPI ratio,
- In case the restructured debt is an administrative fine, an additional 25% from the penalty amount.
discount is made.
- Those who prefer the installment payment option;
- If they wish, they can make a cash payment within the first installment payment period and benefit from the opportunities offered.
- If they wish, they can benefit from the discount opportunities by paying the remaining installments within the second installment payment period after paying the first installment in due time.
- In this case, the coefficient calculated due to the structuring will not be taken, and a 50% discount will be made from the D-PPI amount.
- In case the restructured debt is one of the administrative fines, a 12,5% discount will be made from the penalty amount.
- In case the receivables to be paid as a result of the restructuring consist only of ancillary receivables such as default interest, interest, late fee, the discount application will also be available.
- In this case, if the entire D-PPI amount calculated instead of the secondary receivable is paid within the first installment payment period, 50% of the D-PPI amount,
- Provided that the first installment is paid within the period, a 25% discount will be made if the second installment is paid within the payment period.
- The law allows restructured debts to be paid in 18 equal installments over a period of 36 months.
- A coefficient will be applied to the installments at a rate far below the interest applied today.
Our citizens will be able to restructure their debts to the public by taking advantage of the opportunities offered by the Law and carry out their economic activities more easily.
All taxes such as income tax, corporate tax, motor vehicle tax, VAT, SCT can be structured according to this Law.
In addition, all other administrative fines followed by the tax offices can be structured within the scope of the Law (except those imposed due to tobacco and pandemics, and administrative fines imposed by regulatory and supervisory institutions).
Education and contribution loan debts and ecrimisil debts can also be restructured and paid according to this Law.
The law is based on the date of April 30, 2021. The second installment of the motor vehicle tax accrued for 2021, the income tax installments for the calendar year 2020 for which the payment period has not started as of the publication date of the Law, and the temporary taxes for the January, February, March/2021 taxation periods are not covered by the Law.
Vehicle owners structuring their debts related to motor vehicles, these debts restructured within the scope of the Law;
- Dismissal document for the sale and transfer of motor vehicles, if they pay in full,
- Scientific examination permit and airworthiness certificate until the end of the installment payment period, provided that at least 10% is paid and they do not violate the provisions of the Law,
they will be able to receive.
Provided that 2% of the debt (including the coefficient amount) structured in accordance with Article 10 of the Law has been paid, these debts will not be shown in the document showing the debt status unless the provisions of the Law are violated.
Disputes are resolved amicably.
The law also enables disputed receivables to be restructured and settled amicably.
Taxpayers who want to end the lawsuits filed against taxes and tax penalties, administrative fines and ecrimisils within the scope of the Law, make peace with the administrations and eliminate the uncertainty experienced will also be able to benefit from the Law.
As of the date of publication of the Law, based on the stage of the conflict and the judicial decisions regarding the conflict, the Law envisages payments at different rates.
In case these receivables are paid in cash or within the first two installments payment period, the same discount will be made from the D-PPI amount and the actual administrative fines.
There are also regulations for taxpayers who are still under tax inspection or whose appraisal procedures are still ongoing.
The receivables that are subject to ongoing tax inspection or valuation are also within the scope of the Law, and our taxpayers will be able to benefit from restructuring opportunities for the taxes to be levied and the penalties to be imposed according to the results of the examination and appraisal procedures.
It is possible to pay the restructured debts in cash or in six equal installments, and if the payments are made in cash or within the first two installments payment period, discounts will be made from the D-PPI amount.
Due to the use of the provisions of the law, the tax that was previously subject to deduction within the scope of compliant taxpayer discount will not be refunded.
It is possible to pay in installments with regret or self-declaration.
Within the scope of the law, the payments of the taxes that are declared regretfully or spontaneously are facilitated, and by using these institutions, it is ensured that the matters beyond the knowledge of the tax office are declared.
For example, our citizens who have made incomplete declarations in terms of title deed fees or our taxpayers who have not submitted their previous value added tax returns will be able to complete their missing declarations and submit their undelivered declarations by taking advantage of the opportunities brought by the Law.
The law says to our citizens in this situation, give your statement, pay the amounts calculated in cash or in installments, and not be subject to any penalties, raises or interest.
In case the amounts to be paid with regret or upon self-declaration are paid in cash or within the first two installments payment period, discounts will be made from the D-PPI amount.
It is possible to increase the tax base and tax.
One of the important regulations introduced by this Law is tax base increase.
If our taxpayers increase their previous declarations at certain rates, then they will not be subject to any tax examination retrospectively.
For example, one of our corporate taxpayers declared an income of 2019 TL in 600.000 and paid the related corporate tax.
However, if he has any doubts about whether there are any errors, faults or deficiencies in his accounts, he will make an additional statement of 120.000 liras for this year.
It will avoid the risk of tax inspection by paying a tax of 20 liras, which is calculated at the rate of 24.000% over this amount.
If the taxpayer in question has previously fulfilled his obligations to the tax administration on time, he will pay a tax of 20 liras, which is calculated at the rate of 15% instead of 18.000% on the additional declaration.
According to the regulation introduced for the first time with the Law No. 7326, if all the taxes accrued as a result of the tax base and tax increase are paid in cash within the first installment payment period, a 10% discount will be made from these taxes.
If the taxpayer in the example pays the tax, which will be accrued as 2019 TL as a result of the increase in the corporate tax base for 18.000, in advance in September, the tax to be paid with the 10% discount will be 16.200 TL.
If our taxpayer has declared a loss or has not declared any tax base, in this case, he will be able to increase the tax base over the minimum amounts stipulated in the law.
- In this context, taxpayers;
- Income and Corporate taxes,
- Income/Corporate Withholding Tax,
- Value-added tax
For the years 2016-2020, they will be able to increase the tax base or tax.
Our taxpayers who do not declare or under-declare despite obtaining rental income will also be able to benefit from this opportunity.
Base and tax increases can be made until 31 August 2021.
Taxes calculated as a result of the tax base and tax increase can be paid in cash or in a maximum of 2021 installments in two-month periods, starting from September 6.
If these amounts are paid in the time and manner stipulated in the Law, there will be no examination and assessment of these tax types.
We would like to underline an important point here.
If the payment is not made in accordance with the law, the opportunities for assessment and tax increase will be lost, that is, examination and assessment can be made. Unpaid taxes will also be collected along with the late fee.
From the provisions of the base or tax increase;
- Those who destroy notebooks, records and documents, or those who destroy the pages of the notebooks and replace them with other leaves, or those who do not put any leaves at all, or those who arrange the originals or copies of the documents as fakes in whole or in part,
– Those convicted of terrorism offenses,
– Within the scope of investigations and prosecutions carried out by the judicial authorities, general law enforcement officers or the Financial Crimes Investigation Board on the grounds of membership, affiliation or affiliation with or connection with terrorist organizations or structures, formations or groups that are determined by the National Security Council to carry out activities against the national security of the State. Those who are requested to carry out an investigation and investigation within the scope of financing of terrorism or money laundering crime,
will not benefit.
But, As of 9/6/2021, those whose tax examination is ongoing based on the acts of destroying the books, records and documents, or replacing the pages of the books with other leaves or not putting any leaves or preparing the originals or copies of the documents completely or partially, In the event that they increase the tax base or tax for the period specified in the law and as envisaged, the accrual transactions regarding these increases will be suspended until the completion of the said tax examination.
As a result of the examination, the existence of the mentioned acts not detected In this case, these taxpayers will be able to benefit from the opportunity of tax base and tax increase, provided that the taxes calculated as a result of the tax base and tax increase are paid and other conditions are fulfilled.
With the law, it is also possible to adapt the business records to the real situation.
It is possible to record the assets that are not included in the records even though they are in the business.
In this context,
9% for commodities, machinery, equipment and fixtures subject to the general rate,
Half of the applicable rate (4% or 0,5%) for commodities, machinery, equipment and fixtures subject to reduced rate
VAT will be calculated and paid.
In addition, with this Law, for the first time, taxpayers were allowed to register their printed books and periodicals, which are not included in their records and whose deliveries are exempt from VAT, by paying VAT at the rate of 4%.
For commodities, machinery, equipment and fixtures that are included in the records but are not present in the enterprise, business records can be corrected by issuing invoices and fulfilling all kinds of tax liabilities.
Within the scope of the regulations, retroactive penalties and delay interest will not be applied due to the correction of business records.
It was also possible to correct the accounts related to the accounts receivable from the shareholders in the safe.
Corporate taxpayers, who keep books on the basis of balance sheet, will be able to adapt the cash available and their receivables from the partners that are not present in the enterprise, although they are in their records.
In this context, due to the corrected records, a declaration will be made until 31 August 2021 and the tax calculated at the rate of 3% on the declared amounts will be paid within the period of filing the declaration.
Real estate and other economic assets subject to depreciation were allowed to be revalued.
Real estate and other depreciable economic assets (excluding real estate and economic assets subject to sell-lease-repurchase transactions or issuance of lease certificates) ), taking into account the change in the D-PPI value, they were allowed to be revalued until 9/6/2021.
After the revaluation, the tax calculated at the rate of 2% over the value increase amount shown in a special fund account in the liabilities, will be declared to the tax office to which you are affiliated in terms of income or corporate tax with a declaration until the end of the month following the date of the revaluation process, and the first installment will be made within the period of filing the declaration. The following installments will be paid in three equal installments, in the second and fourth months following the filing period.
Application and payments
Those who want to take advantage of the law, Until 31 August 2021 They have to apply to the relevant authority.
Debtors who want to benefit from Article 2 of the Law can make their applications via the internet address of the Revenue Administration (gib.gov.tr) or e-Devlet (turkiye.gov.tr), directly to the tax office they are affiliated with, or by mail or other tax offices. they will be able to.
Debtors who want to restructure their administrative fines and exemplary debts within the scope of Article 3 of the Law shall make their applications to the administrations that impose the administrative fine / determine and appreciate the penalty.
During the application, one of the cash or installment options will be preferred. The configured amounts can be paid in 6, 9, 12, 18 installments. Installments will be paid every 2 months. However, it should not be forgotten that payments can be made in cash or in 4 installments for receivables restructured within the scope of paragraphs one to seven of Article 6 of the Law and for taxes accrued upon base increase.
Cash or first installment payments September 30, 2021 (including this date) must be done by date.
Advance payments are encouraged.
We would like to remind our citizens of the advance payment arrangement introduced by this Law.
- If the entire debt is paid within the first installment payment period;
- The coefficient is not received.
- A 90% discount is made from the D-PPI amount.
- A 25% discount is made from administrative fines within the scope of the law.
- If the receivable to be paid as a result of the restructuring consists of only ancillary receivables, a 50% discount is made from the D-PPI amount calculated within the scope of the Law.
It is not obligatory to make the aforementioned payment all at once, and if the entire debt is paid at different times during the first installment payment period, the advance payment discount will be used.
- If the option to pay in installments is preferred and after the first installment is paid, all remaining installments are paid within the second installment payment period;
- The coefficient is not received.
- A 50% discount is made from the D-PPI amount.
- 12,5% discount is made from administrative fines.
- If the receivable to be paid as a result of the restructuring consists of only ancillary receivables, a 25% discount is made from the D-PPI amount calculated within the scope of the Law.
- Although the cash payment option is preferred, if the payment cannot be made within the first installment payment period, it is possible to pay this amount with a late payment increase until the end of the next month. In payments made in this way;
- The coefficient is not received.
- A 50% discount is made from the D-PPI amount.
- 12,5% discount is made from administrative fines.
- In case the restructured receivable consists of only ancillary receivables, 25% discount is made from the D-PPI amount calculated within the scope of the Law.
Taxpayers who have debts restructured within the scope of Law No. 7256 or deferred within the scope of Law No. 6183 and whose payments continue, upon their request, their debts subject to the remaining installment amounts can be restructured according to the new Law.
All of the debts subject to the installment amounts remaining from the debts restructured within the scope of the Law No. 7256 and whose payments are ongoing, by restructuring within the scope of the Law No. 7326;
- If the first installment is paid within the payment period, the coefficient is not charged and a 90% discount is made from the D-PPI amount.
- If the second installment is paid within the payment period, the coefficient is not charged and a 50% discount is made from the D-PPI amount.
However, it is worth noting that. Receivables restructured within the scope of Laws 6736, 7020 and 7143 and whose installment payments continue as of the publication date of Law No. 7326, and receivables accrued according to Law No. 6736 (taxes arising from tax base and tax increase and correction of business records) cannot be restructured under the new Law.
Ayrıca, The receivables agreed within the scope of the provisional article 5393 of the Law No. 5 and the provisional article 5216 of the provisional article numbered 3, and the debts restructured within the scope of the first paragraph of the temporary second article of the Law No. 6552 will not be restructured within the scope of the new Law.
The first 2 of the installments must be paid on time.
One of the most important issues that those who want to take advantage of the law should pay attention to is the payment of the first two installments on time, if they prefer to pay in installments.
Those who do not pay the first 2 installments in due time will not be able to benefit from the opportunities brought by the Law.
You can get answers to all your questions about the law from the documents on the address of the Revenue Administration (gib.gov.tr) or via Alo 189 VIMER.
In summary, we would like to announce that it is beneficial to make applications as soon as possible and to choose cash payments, if possible, in order to benefit from this new restructuring Law, which is a law that can be of interest to all segments of the society.
In addition, due to the COVID-19 pandemic, your applications must be made electronically or by mail via the Interactive Tax Office application at the address (gib.gov.tr), and payment methods must be made through the Interactive Tax Office or through contracted banks, by credit or debit card. We would like to remind you again that it is preferred.
We wish everyone a healthy day.
TEKIRDAG TAX OFFICE