Independent Accountant and Financial Advisor Emre Özerçen said that taxpayers' tax due fees and related tax penalties, SGK premium originals, delay penalties and interests can be configured for the periods before 31.12.2022.
Özerçen stated that with the new legal regulation numbered 7440, besides debt restructuring, it is possible to make arrangements regarding base increase, registration and accounting corrections, and these regulations are an important opportunity in favor of the enterprise.
WITHIN THE SCOPE OF INCREASING BASE IN 2018-2022
Financial Advisor Emre Özerçen said, “If the taxpayers increase their tax bases for the years 31-2023 to the extent specified in the law numbered 2018 until May 2022, 7440, there will be no tax inspection and assessment. All of the calculated or increased taxes can be paid monthly in a maximum of 12 equal installments.
STOKAFFI GREAT OPPORTUNITY
Özerçen gave the following information: “However, the cash and accounts receivables from partners that do not actually exist but appear in the balance sheets of the enterprises, and the commodities, machinery, equipment and fixtures that are not included in the records of the enterprises or that are not in the enterprise although they are included in the records, are dated 31/05/2023. It is possible to make the business records suitable for the actual situation by correcting and declaring them until Stock amnesty provides substantial tax advantages for beneficiary companies. Taxpayers will calculate VAT for the commodities, equipment and fixtures they will receive on their records, based on half of the rate they are subject to over the current value. The current values can be determined by the taxpayers themselves, or they can be determined by the professional organization to which they are affiliated.
Noting that the registration of the commodities purchased without invoice with a low VAT payment and with the State assurance will provide an important tax advantage in favor of the companies, Özerçen said, "The declaration regarding the stock statement and the inventory list shall be notified to the relevant tax office until this date, including the date of 31 May 2023, and the tax to be accrued within the same period. has to be paid,” he concluded.