Tax amnesty configuration has been published in the Official Gazette, those who want to benefit from tax amnesty will be able to apply until April 30, 2023. With the regulation, all tax penalties, traffic, military service, population, bridge, highway illegal toll fines and judicial fines, administrative fines, student loan debts and support premium debts that were never included in the configuration regulation were also paid in installments up to 48 months. How to apply for tax amnesty? Has the tax amnesty configuration been published in the Official Gazette? Which debts does tax amnesty lap? How to apply for tax debt restructuring?
The law on tax, tax penalties, delay interest, administrative fines, insurance premiums, restructuring of KYK debts was passed in the General Assembly of the Grand National Assembly of Turkey, the law on the structuring of public receivables. It will become law after its publication in the Official Gazette.
What Debts Covered by Tax Amnesty?
While 31 December 2022 is taken as a basis for receivables, taxes, tax penalties, administrative and judicial fines, customs duties, insurance premiums, community insurance premiums, pension and corporate reserve, unemployment insurance premium, social security support premium and all kinds of receivables related to these receivables. Ancillary receivables such as interest, raise, late fee, delay interest, penal interest, delay penalty are included in the scope.
Taxes that have not yet been paid or have not yet been paid as of the date of publication of the regulation, from certain public receivables that are finalized by the Ministry of Treasury and Finance, Ministry of Commerce, special provincial administrations, municipalities and YIKOB collection offices and certain receivables of water and sewerage administrations of municipalities and metropolitan municipalities, and tax penalties, administrative fines, receivables followed up in accordance with the Law on Collection of Public Receivables, customs duties and administrative fines, and all kinds of interest, raise, late fee, delay interest, delay penalty related to these receivables will be structured. . The receivables accrued upon the declarations submitted with reservation will also be structured as finalized receivables.
MTV payable for each vehicle, administrative fines for the vehicle and at least 10 percent of the toll will be paid, provided that the payment of the installment period, the physical examination will be allowed.
1 Value added tax coming after October 2016 and the stamp tax arising from the declaration of these taxes are required to be paid in full.
Those who want to benefit from the regulation will be required, among other things, not to file a lawsuit, to abandon the lawsuits and not to resort to legal remedies.
Public receivables of institutions that are not finalized or are in the litigation phase are included in the scope of the law. Accordingly, as of the publication date of the regulation, a lawsuit has been filed before the first-instance judicial authorities or the period of filing a lawsuit has not yet expired, tax assessments and tax assessments made ex officio or by the administration, and accruals, appeal or appeal periods have not expired, or appeals / objections or appeals have not passed. The tax assessments and the accruals related to customs duties made by the administration, ex officio or by the administration, for which the application for decision rectification has not expired or for which the decision rectification procedure has been applied, will also be structured.
With the accepted law; In the event that a lawsuit is filed only for tax penalties/customs-related administrative fines, the amounts to be paid are also regulated. Tax inspections and valuation procedures, which were started before the publication date of the regulation but could not be completed, will continue. After the completion of these procedures, the structuring of the collected taxes and benefiting from the regulation, the application and payment periods depending on the notification notification are determined and regulated. Accordingly, the remaining 25 percent of the penalty will be waived if those who are subject to the penalty pay 75 percent of the penalty in the specified time and manner in the tax loss penalties due to participation in the periods covered by the regulation.
These provisions will also apply to tax penalties that are not notified as of the date of publication of the regulation, which are deducted for the declarations submitted before the publication date with a request for remorse or within the scope of an invitation to explanation, in which the conditions for payment are violated, and for the declarations submitted automatically. The provisions of the proposal can be benefited from, provided that the necessary assessment and notification procedures are made on the decisions of the valuation commission and tax inspection reports that are submitted to the records of the tax office on or after this date, although the regulation was completed before the publication date, and the determined amount is paid within the specified time.
Taxpayers who will benefit from the provisions of this regulation will not be able to benefit from the reconciliation, pre-assessment reconciliation, reduction in tax penalties, reconciliation in the Customs Law, advance payment discount in the Misdemeanor Law and discount provisions in the State Tender Law.
In order for unregistered activities to be recorded, regulations are made to ensure that commodities, machinery, equipment and fixtures that are not reflected in the records although they exist in the enterprises can be recorded in the records. In order to make their records healthier, income or corporate taxpayers are provided with the opportunity to submit their commodities, machinery, equipment and fixtures that are not actually present in their records, to their records and declarations, by issuing invoices and fulfilling all kinds of tax obligations.
With the accepted law; It is also possible to restructure the finalized SGK receivables. Accordingly, insurance premiums, pension deductions and corporate reserves, unemployment insurance premiums, social security support premiums, optional insurance premiums and community insurance premiums that have not been paid in accordance with the relevant legislation as of the date of application, arising from their insurance status, are followed up by the SSI in accordance with the relevant laws. If the stamp duty, special transaction tax and education contribution originals and the amount to be calculated based on the D-PPI monthly change rates for the period from the date of expiry of the payment period to these receivables until the publication of the regulation, in the specified time and manner, the delay penalty and delay applied to these receivables. The collection of all secondary receivables such as the price hike will be waived.
Deadline for Tax Amnesty 30 April 2023
By law; Administrative fines related to acts committed before 31 December 2022 and notified until the restructuring deadline will also be restructured. SGK receivables, which are related to December 31, 2022 and previous periods and will accrue until the end of the first installment payment period, will be within the scope of restructuring, provided that the application is made by the deadline for restructuring. By law; Those who want to benefit from the structuring arrangement will apply to the relevant administration until April 30, 2023.
It will be required to pay the first installment of the amounts to be paid to the collection offices affiliated to the Ministry of Treasury and Finance, the Ministry of Commerce, SGK, special provincial administrations, municipalities and YIKOBs until 31 May 2023, and the remaining installments in 48 equal installments in maximum 90 monthly periods following this date. . If all the calculated amounts are paid in advance within the first installment payment period, the coefficient will not be applied; The collection of 25 percent of the amounts to be calculated based on the D-PPI monthly change rates will be waived, instead of secondary receivables. In this case, 50 percent discount will be made from the administrative fines; If the receivable to be paid as a result of the restructuring consists of only ancillary receivables, a XNUMX percent discount will be made from the amount to be calculated based on the D-PPI monthly rate of change instead of the secondary receivable.
In case the payment is made before the publication date of the regulation against the assessments, administrative fines and penalties that are the subject of the lawsuit, these amounts are paid; It can be refunded in cash or by deduction upon the applications made to benefit from the provisions regarding the pending lawsuits in the first instance court and the judgments of the first instance court that are not finalized and are in the litigation phase.
Sports clubs registered with the Ministry of Youth and Sports, Turkish Football Federation and independent sports federations and operating in the field of sports in Turkey, as well as the amounts to be paid by the municipalities and their affiliated public legal entities within the scope of the regulation, can be paid in maximum 120 equal monthly installments.
With the regulation, the collection of the receivables followed by the collection offices affiliated to the Ministry of Treasury and Finance will be waived for those whose due date is before December 31, 2022, but have not been paid as of January 1, 2023, and whose primary and secondary total is 2 thousand TL or less as of all collection offices.
Unpaid insurance premiums, unemployment insurance premiums, social security support premiums and administrative fines, which are related to workplaces excluded from the scope of the Social Insurance and General Health Insurance Law, and whose payment period is 31 December 2020 or a previous date, the sum of which does not exceed 500 TL, regardless of the amount. The collection of secondary receivables related to these receivables, whose amount does not exceed 10 thousand TL, will be waived.
Those who could not have their vehicle inspections done on time will pay the amount found by using D-PPI rates instead of 30 percent for each month and fraction of which the inspection is delayed, and 2023 percent per month after the publication of the regulation, provided that these inspections are carried out until September 5, 0,75.
The principal receivables and their amount, which are followed by the water and sewerage administrations of the metropolitan municipalities, municipalities and metropolitan municipalities and whose maturity is before 31 December 2020, but have not been paid as of the publication date of the regulation, and the amount does not exceed 250 TL, taking into account the type, period and originals of each receivable separately. Regardless of these originals, the collection of secondary receivables, the original paid secondary receivables, whose amount does not exceed 500 TL, will be waived.
The income exemption amount provided to young entrepreneurs will be determined as the amount in the second tranche of the income tax tariff, effective from 1 January 2023.
Amounts Collected Will Not Be Refunded
According to the amendment made in the Higher Education Credit and Dormitory Services Law, among the education and contribution loans that have started to be repaid or notified to the tax office for follow-up as of the effective date, the originals of the unpaid education and contribution loans between the due dates and 9 November 2022, the D-PPI amount. receivables, such as the coefficient amount, will not be calculated. Amounts collected before the effective date of the regulation will not be refunded.
Some exceptions and discounts such as risturn exemption, donations and aids obtained from full taxpayer institutions will be excluded from the scope and taxpayers who are not within the scope of additional tax will be determined.
By law; The Ministry of Treasury and Finance, Ministry of Commerce, Social Security Institution (SGK), special provincial administrations, municipalities, Investment Monitoring and Coordination Presidency (YIKOB) are offered the opportunity to restructure the receivables.
How to Apply for Tax Debt Configuration?
After the law is published in the Official Gazette, configuration applications can be made through branches and the internet.
For debt restructuring, citizens will log in via the 'ivd.gib.gov.tr' address of the Revenue Administration, and then log in with e-Government on the screen. By clicking this you will log in with your e-Government information. You can apply by following the instructions on the site. The tax office can also be accessed from 'turkiye.gov.tr'. Or you can apply in person by going to the tax offices. Payments can also be made by credit card or money order.