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Explanation : Settlement Regulation bonded inserts and changes are made on certain articles (form of reconciliation commission, authority of the reconciliation commission, The shape of Application, Application period, Examination of demand Reconciliation, Consequences of the compromise request, Reconciliation Minutes…).

Commerce Ministry:

MATTER 1 – 27/8/2011 dated 28038 Customs Settlement Regulation published in the Official Gazette 3 Article is amended as follows:.

"MATTER 3 – (1) In this Regulation;

a) credit: Under the Customs Law and other relevant laws, customs duties and fines that arise from customs obligation and that must be collected by the customs administrations,

b) Deputy Minister: Deputy Minister to the General Directorate of Customs,

c) Ministry: Trade Ministry,

ç) Customs duties: Customs tax, which is applied in the import or export of the goods in accordance with the relevant legislation and which must be collected by the customs administrations., All of the taxes and charges having equivalent effect,

d) Law: 27/10/1999 dated 4458 the Customs Law No.,

e) Commission: Customs and Foreign Trade Regional Directorate Reconciliation Commissions and Central Reconciliation Commissions,

f) Fines: All fines imposed by customs administrations in accordance with the Law and other relevant laws,

g) Failure to compromise: The obliged party does not participate in the invitation of the reconciliation commission, if he does not sign the reconciliation report even though he has come to the commission or wants to sign the minutes with the protest record,

ğ) No compromise: Reconciliation commission proposal is not accepted by the obliged party,

h) Unrelated tax fines: Tax amount is considered only in the calculation of administrative fines, fines for which there is no tax receivable and fines determined on the customs value,

I) Tax fines: When determining the amount of the fine, a fine in the case of a tax based on fines,

i) Liable: Real or legal persons who are responsible for customs duties and fines, and persons authorized to represent and bind the legal personality.,

express. "

MATTER 2 – Of the same Regulation 7 The third and sixth paragraphs of article n have been amended as follows, to the first sentence of the seventh paragraph of the same article "Reconciliation Commissions,"Except for the situation mentioned in the second paragraph of Article 18,","Phrase was added and the following paragraph has been added to the same Article.

“(3) Central Reconciliation Commissions, Deputy Minister, Director General of Customs, Risk management, General Manager of Liquidation and Revolving Fund, Head of Guidance and Inspection, Risk Management with Deputy General Managers and Heads of Departments of Customs, Determined by the President among the Head of Department and Deputy General Manager to which the Department of Liquidation and Revolving Funds was subsequently affiliated with the control., Including president, consists of three members. the Commission, Deputy Minister or General Manager of Customs is chaired. ”

“(6) In the Customs and Foreign Trade Regional Directorates, if the number of reconciliation meetings to be held on the same day is twenty or more, up to two reconciliation commissions can be created. ”

“(8) seventh paragraph shall not apply in case of a request for conciliation to full exemption by the temporarily imported associated with personal use mahsus vehicle if it is determined during the exit from the temporary import regime to the vehicle when the violation of the provisions concerning Turkey will be held out customs authorities of the penalty decision contents of receivables from import duties. The compromise's request for compromise is concluded immediately. ”

MATTER 3 – Of the same Regulation 9 In the first paragraph of the article, “500.000.- "To TL" statement "750.000.- TL’ye", “500.000.- TL, "the phrase" 750.000.- TL has been changed to ".

MATTER 4 – Of the same Regulation 10 The first paragraph of the article has been changed as follows.

“(1) Reconciliation requests 12 by the persons mentioned in the article, Using the BİLGE password, done over the corporate website. However, in cases where the BİLGE password cannot be obtained, You can apply with the form in ANNEX-3.. In any case, the application, 11 In the evaluation of the article in terms of duration within the scope of the first paragraph of the Article 13,, together with its attachments, the date on which the relevant authority is registered in the document or sent to the mail as registered.

MATTER 5 – Of the same Regulation 11 The first clause of the article pearl has been amended as follows and the second clause has been repealed.

“(1) Reconciliation requests, From the date of notification of all fines, regardless of customs duties and tax, to the obliged party or to the addressee. 242 It is made within the fifteen-day objection period specified in the article. ”

MATTER 6 – Of the same Regulation 13 The sixth paragraph of the third article has been changed as follows and the seventh paragraph has been repealed.

“(6) If it is determined by the customs administration that an account error has been made in relation to the receivable claim., necessary corrections are made in the relevant decision and notified to the liable party together with the reason for the corrected decision, and negotiation negotiations are made over the adjusted amount.. If the compromise does not occur or cannot be obtained as a result of the interview, the appeal application will be made over the adjusted amount. ”

MATTER 7 – Of the same Regulation 14 The first and second paragraphs of the third article have been amended as follows.

“(1) In case of request for reconciliation, objection or litigation period stops. No compromise, if it is not available or the request for reconciliation is rejected, continues to work from the date of notification from where it left off. But in any case, If less than five days have expired, the duration is completed in five days..

(2) The obliged party who requested reconciliation within the period, for receivables for which a compromise is requested, before the letter of compromise invitation was notified to him, to the unit in charge of the secretariat services of the commissions authorized to compromise, apply with a petition and waive the application for reconciliation. If the application is waived, from the notification that the waiver is accepted, objection or litigation will continue from where it left off and no reconciliation request can be made for the same receivable. ”

MATTER 8 – Of the same Regulation 16 The sixth paragraph of the article n has been changed as follows and the ninth paragraph has been repealed.

“(6) If there is no compromise; the final proposal of the commission is recorded in accordance with ANNEX-7 and a copy is given to the obliged party.. Incumbent's, 14 Provided that the issues specified in the third article are taken into consideration, the Law 242 In the event that the commission accepts the final offer of the commission until the end of office hours on the last day of the period specified in the Article 11, the Customs and Foreign Trade Regional Directorate or the Customs and Foreign Trade Regional Directorate to be forwarded, As of this date, a compromise is deemed to have occurred and a transaction is established accordingly. ”

MATTER 9 – Of the same Regulation 19 The first paragraph of the article has been changed as follows.

“(1) The result of the reconciliation negotiation is reported to the relevant customs office. ”

MATTER 10 – Of the same Regulation 22 sixth paragraph of the agent is amended as follows:.

“(1) If the compromise does not occur or cannot be provided, the liable, for the receivables subject to settlement, from the date of record 14 Within the framework of the principles specified in the third article, it can go to appeal / litigation. ”

MATTER 11 – Of the same Regulation 24 the third paragraph of article is changed as follows:.

“(3) From the beginning of the customs obligation regarding the agreed taxes to the period between the signing of the settlement record., over the agreed amount 21/7/1953 dated 6183 Delay interest rate is applied at the rate of delay hike determined according to the provisions of the Law on Collection Procedure of Public Receivables. ”

MATTER 12 – Of the same Regulation 25 Article is amended as follows:.

"MATTER 25 – (1) Liable, Due to the law, which was communicated to him 242 nd with the right of appeal in article 244 You can not use the right compromise held at the same time Article. Receivables subject to compromise, waiver of reconciliation application, rejection of the request for reconciliation, absence or the law failing to reconcile 242 Article may be subject to appeal in the frame. A compromise request can be made for customs duties and administrative fines within fifteen days from the date of notification, provided that the objection has not been finalized yet. ”

MATTER 13 – Of the same Regulation 28 The phrase “Minister of Customs and Trade” in the article th “Minister of Trade”, The phrase "MINISTRY OF CUSTOMS AND COMMERCE" in Annex-4 has been changed to "MINISTRY OF COMMERCE"..

MATTER 14 – Of the same Regulation 7 In the first and second paragraphs of the article n, 9 In the first and second paragraphs of the article, 16 In the fourth and fifth paragraphs of the article, 18 in the first and second paragraphs of the article, and 20 The words "Customs and Trade" in the first paragraph of the Article 13 have been changed to "Customs and Foreign Trade"..

MATTER 15 – The following provisional article has been added to the same Regulation.

“Transitional provisions regarding applications

TEMPORARY TOPIC 2 – (1) Applications made before the effective date of this article, of this Regulation, which was in force on the date of application. 9 The provision of the first paragraph of the third article is applied. ”

MATTER 16 – Annex-3 of the same Regulation, A-5, Annex-6 and Annex-7 have been amended as attached.

MATTER 17 – This Regulation shall enter into force on the date of publication.

MATTER 18 – This Regulation shall be enforced by the Commerce Minister.

Regulations published by the Official Gazette
Historical Number
27/8/2011 28038
Published in the Official Gazette of the Regulations Amending Regulation
Historical Number
1- 1/9/2012 28398
2- 20/8/2013 28741

"EK-3

TO THE REGIONAL COMMISSION

REQUEST FOR REGENERATION
FIRMA ÜNVANI
TAX NUMBER
OPEN ADDRESS
BUSINESS PHONE-FAX
MOBILE PHONES
E-MAIL / KEP ADDRESS
APPLICANT PERSON / TR ID ID
APPLICATION NO

Below are the dates and numbers of the decision they are related to, of the Customs Law on accruals for which I have specified tax and penalty types and amounts 244 I want to compromise in accordance with the third article.

I wish to be notified of the day and time I will be invited to the commission upon the acceptance of my petition..

Obliged or Representative1 Signature Date

Additional Accrual-Criminal Decision
Its number Historical Notification Date Receivable Type Amount

TOTAL

____________________________________
1 Documents related to the representation will be attached to this petition. ”
"EK-5

RECOVERY REPORT

T.C.
MINISTRY OF COMMERCE
.Müdürlüg the ........................

THE REGISTRATION REPORT: (AGREEING that)

Historical : …/…/…..
Number :
File number :
Request Number:

OBLIGED :

Name Surname or Title :
address :
Tax Number /T.C. Identification number :

Our commission consisting of the President and Members whose names are written below, with the participation of the obligator… /… /….. on the day…:Gathered in…, As the matters put forward by the obliged party are deemed appropriate by our commission which examines the accrual file, it has been agreed by unanimous / majority vote to change the accrual as specified below..

Type of Tax / Penalty Date and Number of Accrual / Penalty Decision Receivable Amount agreed
with a digit writing
Total

Explanation: Considering the taxpayer's situation, the above amount has been reached in order to be able to pay the public receivables without being dragged on..

This reconciliation report (3) It has been issued in duplicate and has been jointly signed after reading its accuracy..

Delay interest on reconciled taxes will be calculated separately. Agreed taxes, fines and overdue interests will be paid within one month from the date of settlement.. No lawsuit can be filed against the agreed issues, no complaint or objection can be made to any authority.

A copy of this report… /… /….. i bought on.

Incumbent / Acting

NAME NAME NAME
Commission President Member Member
SIGNATURE SIGNATURE SIGNATURE
NAME
Incumbent / Acting
SIGNATURE

People present at the meeting:

NAME NAME
SIGNATURE SIGNATURE

"EK-6

RECOVERY REPORT

T.C.
MINISTRY OF COMMERCE
.Müdürlüg the ........................

THE REGISTRATION REPORT: (NOT PROVIDED)

Historical : …/…/…..
Number :
File number :
Request Number:

OBLIGED :

Name Surname or Title :
address :
Tax Number /T.C. Identification number :

Our commission consisting of the President and Members whose names are written below… /… / ……:Gathered in…, However, no settlement could be obtained due to the obliged party's request to comply with the settlement meeting / not to sign the settlement minutes / to sign the appeal with registration..

Type of Tax / Penalty Date and Number of Accrual / Penalty Decision Receivable Amount Commission Proposed Amounts (Final Offer)
with a digit writing
Total

This reconciliation report (3) It has been issued in duplicate and has been jointly signed after reading its accuracy..

NAME NAME NAME
Commission President Member Member
SIGNATURE SIGNATURE SIGNATURE

NAME
Incumbent / Acting
SIGNATURE

A copy of this report… /… /….. i bought on.

Incumbent / Acting

People present at the meeting:

NAME NAME
SIGNATURE SIGNATURE

"EK-7

RECOVERY REPORT

T.C.
MINISTRY OF COMMERCE
.Müdürlüg the ........................

THE REGISTRATION REPORT: (AGREEING that can not be)

Historical : …/…/…..
Number :
File number :
Request Number:

OBLIGED :

Name Surname or Title :
address :
Tax Number /T.C. Identification number :

Our commission, consisting of the President and Members, whose names are given below, is personally owned by the responsible person… /… /….. on the day…:Gathered in…, Since the issues put forward by the obliged party and the requested amounts were not accepted by the Commission in the conciliation meeting, no compromise was reached.. But, In accordance with the provisions of the Customs Settlement Regulation, If the liable person notifies the commission about the final amounts proposed by the commission, the last day of the objection period, until the end of the work, to the customs office regarding a petition., As of this date, a compromise will be deemed to have occurred and a transaction will be established accordingly..

Type of Tax / Penalty Date and Number of Accrual / Penalty Decision Receivable Amount Commission Proposed Amounts
(Final Offer)
with a digit writing
Total

This reconciliation report (3) It has been issued in duplicate and has been jointly signed after reading its accuracy..

NAME NAME NAME
Commission President Member Member
SIGNATURE SIGNATURE SIGNATURE

NAME
Incumbent / Acting
SIGNATURE

A copy of this report… /… /….. i bought on.

Incumbent / Acting

People present at the meeting:

NAME NAME
SIGNATURE SIGNATURE

RECOVERY REPORT

T.C.
MINISTRY OF COMMERCE
.Müdürlüg the ........................

THE REGISTRATION REPORT: (AGREEING that can not be)

Historical : …/…/…..
Number :
File number :
Request Number:

OBLIGED :

Name Surname or Title :
address :
Tax Number /T.C. Identification number :

Our commission, consisting of the President and Members, whose names are given below, is personally owned by the responsible person… /… /….. on the day…:Gathered in…, Since the issues put forward by the obliged party and the requested amounts were not accepted by the Commission in the conciliation meeting, no compromise was reached.. But, In accordance with the provisions of the Customs Settlement Regulation, If the liable person notifies the commission about the final amounts proposed by the commission, the last day of the objection period, until the end of the work, to the customs office regarding a petition., As of this date, a compromise will be deemed to have occurred and a transaction will be established accordingly..

Type of Tax / Penalty Date and Number of Accrual / Penalty Decision Receivable Amount Commission Proposed Amounts
(Final Offer)
with a digit writing
Total

This reconciliation report (3) It has been issued in duplicate and has been jointly signed after reading its accuracy..

NAME NAME NAME
Commission President Member Member
SIGNATURE SIGNATURE SIGNATURE

NAME
Incumbent / Acting
SIGNATURE

A copy of this report… /… /….. i bought on.

Incumbent / Acting

People present at the meeting:

NAME NAME
SIGNATURE SIGNATURE

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