Law No. 7326 on Restructuring of Certain Receivables and Amending Certain Laws was published in the Official Gazette dated 9 June 2021 and numbered 31506 and entered into force.
With the said Law;
- Payment of the debt calculated by updating the D-PPI (Domestic Producer Price Index) ratio instead of all unpaid taxes and other debts to the tax office and the related delay hikes and interests,
- Complete deletion of tax-based penalties (tax loss),
- Deletion of 50% of irregularity and special irregularity penalties that do not depend on the tax base,
- Payment of the debt calculated by updating the D-PPI rate instead of the original of the Unpaid Motor Vehicles Tax and the related interests,
- Payment of the debt calculated by updating the D-PPI ratio instead of all traffic fines and other administrative fines and the related interest, delay interest and delay hikes,
- Payment of the debt calculated by updating the D-PPI ratio instead of all of the tuition and contribution loan receivables and the related late fees,
- The subject of the lawsuit; settlement of disputes such as tax assessments, tax penalties and administrative fines,
- Structuring of receivables whose tax inspection and appraisal processes are ongoing,
- Failure to conduct tax inspection and assessment for taxpayers who have increased the tax base or tax and fulfilled the conditions,
- Bringing the business records into conformity with the actual situation by declaring the commodities, machinery, equipment, fixtures and safes that are not included in the records although they are present in the enterprise, or that are not included in the records but not in the enterprise,
- Structuring the taxes accrued on the declarations submitted with reservation,
- Payment of the structured amounts in cash or in installments up to 36 months in two-month periods,
- In cash payments, an additional 90% discount is made from the amount calculated in the D-PPI ratio,
- If traffic fines and other administrative fines are paid in advance, 25% discount on the originals,
- If the installment payment option is preferred, provided that the first installment is paid on time, if the remaining installments are paid within the second installment payment period;
– Making an additional 50% discount from the amount calculated at the D-PPI ratio,
– 12,5% discount on traffic fines and other administrative fines,
- 10% discount from taxes if all of the taxes accrued as a result of the tax base or tax increase are paid in advance within the first installment payment period,
- Payment of structured debts by debit and credit cards of contracted banks,
- Removal of the imposed liens in proportion to the payments made within the scope of the Law,
- Those who violated Law No. 7256 and restructuring of ongoing debts,
- Restructuring of debts whose postponement continues within the scope of Law No. 6183,
- such important opportunities and conveniences have been brought.
To take advantage of these opportunities, an application must be made by 31 August 2021.
On the other hand, according to the sixth paragraph of Article 7326 of the Law No. 10, the monthly change rates of D-PPI between the date when the inspection should be made and the date when the Law was published, for those who did not have their vehicle inspection done until 9/6/2021 when the Law was published, and between the date of the Law's publication and the inspection date. In case they have their examinations done until 0,75/31/12 (including this date) by paying the examination fee with the amount to be calculated taking into account the monthly rate of 2021%, the monthly 5% surplus to be calculated for the periods delayed in the examination will be waived.
In addition, income and corporate taxpayers, who are subject to full liability and keep books on the balance sheet basis, have registered immovables and other depreciable economic assets (excluding immovables and economic assets subject to the sale-lease-repurchase transaction or the issuance of lease certificates) as of the effective date of the law. ) Until 31/12/2021, the possibility of revaluation has been introduced, provided that the scope, conditions and provisions in the article are complied with.