[ad_1]

Explanation : 31/3/2018 Since (including this date) before 27/10/1999 dated 4458 No. Customs under the Customs Law and other relevant laws and customs liabilities by nature and apartments are charged depends on the Ministry of Commerce 21/7/1953 dated 6183 Customs taxes followed in accordance with the provisions of Law No., Administrative fines, interest rates, default interest, of those who will receive delay increase 11/5/2018 dated 7143 Regarding the determination of the procedures and principles for the collection of taxes and other receivables by restructuring within the scope of Law No..

Customs and Trade Ministry:

Purpose and scope

MATTER 1 – (1) The purpose of this Communiqué; 31/3/2018 Since (including this date) before 27/10/1999 dated 4458 No. Customs under the Customs Law and other relevant laws and customs liabilities by nature and apartments are charged depends on the Ministry of Commerce 21/7/1953 dated 6183 Customs taxes followed in accordance with the provisions of Law No., Administrative fines, interest rates, default interest, of those who will receive delay increase 11/5/2018 dated 7143 To determine the procedures and principles regarding the collection of taxes and other receivables by restructuring within the scope of Law No..

Rest

MATTER 2 – (1) this Communiqué, 11/5/2018 dated 7143 No. Some Taxes and Other Receivables Restructuring of Certain Laws Amending the Law 9 Prepared based on the twentieth clause of the article..

Definitions

MATTER 3 – (1) In implementing this Communiqué;

a) credit: 31/3/2018 Since (including this date) before 4458 Customs liability within the scope of Law No and other related laws and 6183 Customs taxes followed by customs administrations in accordance with the provisions of Law No., overdue interest, other public receivables and administrative fines such as delay increase,

b) Customs value: For the imported goods, the sum of the CIF value to be determined according to the International Value Contract and the customs taxes., FOB value and the sum of customs duties for export goods,

c) Law: 11/5/2018 dated 7143 Law on Restructuring Taxes and Some Receivables and Amending Certain Laws,

ç) Yi-PPI-month rate of change: Turkey Statistical Institute has set for each month of 31/12/2004 Until the wholesale price index (TEFE) the monthly rate of change, 1/1/2005 the producer price index from the date of (PPI) the monthly rate of change, 1/1/2014 domestic producer price index from the date of (Yİ-ÜFE) the monthly rate of change, 1/11/2016 months from the date % 0,35 rate,

express.

(2) Receivables payable according to the provisions of the Communiqué 2018 D-PPI to be applied for May, as the monthly rate of change, %0,35 rate is based on.

Finalized receivables

MATTER 4 – (1) 31/3/2018 Since (including this date) from the receivables that are primarily due to customs obligations and followed up by customs administrations, 18/5/2018 As of date (including this date) finalized;

a) In cases where the outstanding matured with all or part of the unpaid customs duties have not yet found the time to pay interest attached to them, overdue interest, Instead ferry public claims such as late payment penalties 18/5/2018 the amount to be calculated on the basis of D-PPI monthly change rates until; The only outstanding receivables Yi-PPI-month rate of change rather than take the case to consist fer fer amount will be calculated on the basis, Interest due to customs duties, provided that it is paid in full within the period and manner specified in the law., overdue interest, and the original of their personal receivables such as delay increase 18/5/2018 All administrative fines, including those paid before the date of,

b) In cases where the outstanding payment at maturity or duration of the unexpired located 4458 Law No. customs duties and customs obligations under other laws because of the cut administrative fines, regardless of their actual 30/3/2005 dated 5326 Misdemeanors Law of cut 50% of the administrative penalty provisions for their participation, The remaining 50% of the penalties, provided that it is paid in full in the time and manner specified in the law,

c) 30% of the cut administrative fines, depending on the duty paid value of all goods and customs duties if the original interest attached to them, overdue interest, Instead ferry public claims such as late payment penalties 18/5/2018 the amount to be calculated on the basis of D-PPI monthly change rates until, The remaining 70% of the fines and the interest based on the original receivables, provided that it is paid in full in the time and manner specified in the law, overdue interest, All of the ferry as the public will delay hike,

Is waived.

(2) The first paragraph of this article about the taxes accrued on the declarations submitted with reservation (a) subparagraph shall apply.

(3) It is related to the periods covered by the law., 18/5/2018 These receivables are also structured within the scope of this article, provided that the taxpayers make an application for the period and manner stipulated in the Law for the receivables for which the notification to pay the taxpayer is not made although it is finalized by the judicial decision as of date.. This provision for receivables falling within the scope of further notification will be made and accepted as the date of the publication date of maturity of receivables Law. In the event that the amounts structured within this scope are not paid in the period and manner stipulated in the Law, no change is made on the maturity date..

(4) In addition to the conditions specified in Article borrowers who want to benefit from this provision as they sue, and they must abandon their lawsuits are resorting to legal means.

Original receivables that are not finalized or are at the stage of lawsuit

MATTER 5 – (1) 31/3/2018 Since (including this date) customs obligation arising first and 18/5/2018 As of date;

a) In the accruals regarding the customs taxes that have been sued before the first instance judicial authorities or the litigation period has not yet passed; customs duties % 50With,

b) Interest on this amount, Instead of default interest and delay increase 18/5/2018 the amount to be calculated on the basis of D-PPI monthly change rates until,

The remaining customs duties are % 50With interest, overdue interest, the collection of all administrative fines due to delay increase and never related to the payment is waived..

(2) 18/5/2018 The provisions of the first paragraph shall also apply to the accruals that have been subject to customs duties as of date and the administrative objection period has not passed or has been referred to the administrative objection authorities..

Claims at the stage of appeal / appeal or appeal

MATTER 6 – (1) 18/5/2018 In the accruals related to the customs taxes that the appeal or appeal period has not passed as of the date of relevance, or the appeal / appeal or appeal has been filed or the deadline for the request for decision correction has not passed or the decision has been rectified., In determining the principal will be paid according to this article, 18/5/2018 the amount at the last stage of the accrual as of date.

(2) 18/5/2018 of the last decision made before the date;

a) In case of a decision to leave, the customs taxes based on the first accrual % 20And interest on this amount, Instead of default interest and delay increase 18/5/2018 the amount to be calculated on the basis of D-PPI monthly change rates until; Provided that it is paid in full in the period and manner specified in the law, the remainder of customs duties % 80’inin, interest, overdue interest, all of the administrative fines imposed on the basis of the delay increase and the original,

b) In case of a decision regarding the approval or amendment ratification, all certified customs duties, 20% of canceled customs taxes and interest on these amounts, Instead of default interest and delay increase 18/5/2018 the amount to be calculated on the basis of D-PPI monthly change rates until; Provided that it is paid in full in the period and manner specified in the law, the remaining 80% of customs duties canceled, interest, overdue interest, all of the administrative fines imposed on the basis of the delay increase and the original,

Is waived. But, In case the last decision made is a reversal decision 5 th article provision, In the case of partially disturbing part of this paragraph to be the decision approving ratification parts (b) bands, for the broken part 5 The provision of the pearl article is applied..

Undetermined administrative fines

MATTER 7 – (1) 18/5/2018 If a lawsuit has been filed solely for administrative fines related to customs obligation as of;

a) They never connected the penalty, customs duties 18/5/2018 has been paid before the date or 4 Regarding the third article, provided that it is paid in the time and manner specified in the Law,

b) Administrative fines related to customs obligations, never bound by 5 25% of the penalty for those who are at the stage specified in the article, 6 of the second paragraph of the article; (a) 10% of the sentence in which the stage specified in subparagraph, (b) 50% of the amount approved in the penalty phase in specified in subparagraph, The remaining penalties, provided that 10% of the abandoned penalty is paid in full in the time and manner specified in the Law,

c) In the event that the last decision regarding the administrative fines related to the customs obligation is reversed, 25% of the fine, In case of a decision approving partially partially disrupt, for the approved part, 6 of the second paragraph of the article (b) In the framework of the principles in subparagraph, According to half of the interest rates in the aforementioned paragraph, Deteriorated for 25% of moieties, The remaining penalties, provided that they are paid in full in the time and manner specified in the law,

ç) Regarding the administrative fines imposed depending on the customs value of the goods 5 15% of the penalty for those at the stage specified in the article, 6 of the second paragraph of the article; (a) In the penalty phase mentioned in paragraph within 5% of, (b) 30% of the amount approved in the penalty phase in specified in subparagraph, The penalty is 5% of the leave, 15% of the penalties in the event of existence of the decision to break the latest decision, In case of a decision approving partially partially disrupt; upheld by the ratification of the approval or amendment of the penalty appeared to have been approved in the decision of 30%, The penalty is 5% of the leave, 15% of the deteriorated portion, The remaining penalties, provided that they are paid in full in the time and manner specified in the law,

Is waived.

(2)18/5/2018 As of the date of administrative objection has not yet passed or has been referred to the administrative objection authorities or the period of litigation has not yet expired, only related to administrative fines related to customs obligations.;

a) They never connected the penalty, customs duties 18/5/2018 has been paid before the date or 4 Regarding the third article, provided that it is paid in the time and manner specified in the Law,

b) The remaining penalties, provided that 25% of the administrative fines related to the customs obligation are paid in full in the time and manner specified in the Law,

c) The remaining fines, provided that 15% of the administrative fines imposed depending on the customs value of the goods are paid in full in the time and manner specified in the Law,

Is waived.

Transactions in the inspection and accrual phase

MATTER 8 – (1) 31/3/2018 Since (including this date) customs obligation arising first and 18/5/2018 Since ago;

a) Although started, incomplete 4458 Additional accrual procedures continue with the customs inspections carried out within the scope of Law No.. After the completion of these transactions, 50% of the taxes accrued and this amount instead of default interest 18/5/2018 The amount to be calculated on the basis of D-PPI monthly change rates until the date of the decision and the delay interest to be calculated until the end of the litigation period determined upon the notification of the decision after this date., Depending on the actual tax penalty of 25% in non-criminal, 15% of the penalty and 50% of the original customs taxes, if any, in fines imposed depending on the customs value of the goods, instead of the default interest on this amount. 18/5/2018 The amount to be calculated on the basis of D-PPI monthly change rates until the date of the decision and the delay interest to be calculated until the end of the litigation period determined upon the notification of the decision after this date.; By making a written application within thirty days from the date of notification of the decision, 50% of the original tax, provided that the first installment is paid in six equal installments in two-month periods starting from the month following the notification., Depending on the actual tax penalty of 75% in non-criminal, 85% of the fines based on the customs value of the goods, customs duties 18/5/2018 The collection of all delay interest and tax penalties applied until the date of the original date is waived.. the Law 9 The first paragraph of by Article (a) for decisions notified within the period specified in the Clause 4 The third sentence of the first paragraph of the third article is applied..

b) Although completed, 18/5/2018 Additional accrual and notification procedures are carried out on inspector reports submitted to the customs administration on or after this date.. Upon the accrual made, the first paragraph of this article (a) of the amount determined as specified in the paragraph, The provisions of the Law are used, provided that it is paid in full in the time and manner specified in the same paragraph..

(2) The first paragraph of this article (a) Date of Approval of the Ministry Authority regarding the appointment as the starting date for the examination in order to benefit from the provisions of paragraph, For the Customs and Trade Regional Directorate Control Branches and other inspections, the assignment date is taken as basis..

(3) Customs and Trade Regional Directorate Control Branches and other inspections 18/5/2018 For those completed before the date of the first paragraph of this article (a) subparagraph is applied.

(4) The first paragraph of this article (b) in order to benefit from the provisions of subparagraph 18/5/2018 Since (including this date) must be before.

Self-made statements

MATTER 9 – (1) 4458 In the event that the discrepancies that are not declared by the obliged party, although their realization and collection is required according to the Law No., instead of the interest to be calculated with all of the customs taxes 18/5/2018 the amount to be calculated on the basis of D-PPI monthly change rates until; The collection of all interest and administrative fines is waived, provided that it is paid in full in the time and manner specified in the law.. this clause, includes administrative fines based on the customs value, where there is a customs tax debt.

(2) In the event that the violations within the scope of the first paragraph require only administrative fines, including those depending on the customs taxes, regardless of the originals, and these are automatically notified by applying as specified in the Law before the customs administration is determined, the collection of the administrative fines in question is waived.

(3) When applying this substance 4458 Of Customs Law No. 234 The provision of the third paragraph of the third article is not taken into consideration..

Various provisions

MATTER 10 – (1) 5 ila 7 The final decision to be taken as the basis in determining the receivables to be paid according to the Article, given on accrual and 18/5/2018 Since (including this date) the decision that has been conveyed to one side before.

(2) 18/5/2018 As of date; It was referenced in order to benefit from the provisions reconciliation, day of reconciliation or compromise is not given, the day has come or not achieved consensus, but also receivables whose litigation period has not passed 5 ila 7 Benefits from the provision of article n..

(3) 5 ila 7 In order to benefit from the provisions of the article, against claims covered by these articles 18/5/2018 not to file a lawsuit after the date, Failure to apply the laws and lawsuits filed abandonment of the road is a must.

(4) 5 ila 7 For debtors who have applied to benefit from the provision of Article but who do not fulfill the payment requirement specified in the Law, Receivables determined according to the first accrual are followed up without the need for another transaction.. So far, 18/5/2018 of the last judicial decision made before the date, In case it is related to the confirmation of the accrual, the receivables accrued upon this decision are followed..

(5) 5 ila 9 beneficiaries of the provision of article 3, 4458 Consensus and 30/3/2005 dated 5326 They cannot benefit from the advance payment discount provisions of the Law on Misdemeanors..

(6) 8 with 9 In order to benefit from the provisions of the article, it is obligatory not to file a lawsuit regarding the receivable for which payment has been applied..

(7) Which is the publication date of the law 18/5/2018 Since (including this date) The decision-making process of the customs offices has been completed but the notification process has not yet been completed. 3 It is possible to be structured as an undetermined receivable within the scope of the third article..

(8) 5607 Administrative fines imposed in accordance with the provisions of Anti-Smuggling Law are not covered by the Law..

Application and deadlines

MATTER 11 – (1) Without prejudice to the provisions regarding the application period in the relevant articles of the Law, the debtors who want to benefit from the provisions of the Law, 31/7/2018 They must apply to the relevant customs administration in accordance with the form specified in ANNEX-1 until the end of working day..

(2) the Law 1 The first paragraph of the Article (d) Applications regarding the structuring of receivables covered by the subparagraph are made to the relevant customs administration..

(3) If the receivable concerns more than one customs office, Each administration is applied separately.

(4) Customs declaration for the original receivable and related administrative fines and applications for individual receivables, made as a result of additional accrual decision and fine decision. Requests for structuring more than one receivable followed by the same administration can be made with a single application.. In this case, Detailed information on the liability is specified separately in the application..

(5) If the application is made by registered mail with receipt, the date the application documents are sent to the post, If it is done by regular mail or in person, the date that the administration submitted to the general document records is considered as the application date..

(6) Applications regarding administrative fines that do not depend on the original customs duties are made separately for each fine decision.. But, Requests for structuring more than one fine followed by the same administration can be made with a single application.. In this case, Detailed information on the liability is specified separately in the application..

Transactions to be carried out by the customs administrations

MATTER 12 – (1) Configuration reference, Following the registration of the relevant customs directorate in the general documents, applicant's tax number by the relevant service, trade name, It is recorded including information such as address and information on structured receivables..

(2) Applications that are not made within the time limit or that the required conditions are not met are rejected with justification..

(3) In the event that it is understood that all or part of the receivables subject to application made to the relevant customs administration within the period are followed up by a different customs office, The application is deemed to have been made within the period of application and the applications regarding the receivables followed up by other customs administrations by the customs administration to which the application was made are sent to the relevant customs office.. Applications received in this way can be received by the relevant customs office., recorded in accordance with the first paragraph.

(4) Provided that other conditions are met, If it is understood that the letter of withdrawal from the case or petitions were signed by unauthorized persons, the application is not directly rejected., to the debtor 24 Conforms to the third article, To send a letter of waiver or petition 31/7/2018 the day is given until the end of work. At the end of this period, if the petition or petitions are not sent, the application is rejected by stating the justification..

(5) If it is understood that the application documents are complete and complete, by accepting the application, According to the installment payment option preferred by the debtor 19 The payment plan is prepared by calculating installments within the framework of the procedures and principles specified in Article 3..

(6) Date of submission of petitions to withdraw from the case regarding accepted applications to the customs administrations, The petitions are sent to the relevant judicial authority by counting the date of submission to the relevant judicial authority..

(7) Necessary administrative measures are taken by the Customs and Trade Regional Directorates in order to evaluate the requests quickly..

(8) Records regarding receivables structured under the Law are updated on the Collection Tracking Program and other related programs..

Payment period

MATTER 13 – (1) Without prejudice to the provisions on the payment term in the relevant articles of the Law, the first installment of the amounts to be paid under the provisions of the Law 2018 It must be paid in two-month periods, in maximum eighteen equal installments starting from September..

(2) First installment payment period 1 October 2018 (30/9/2018 date that fall on a Sunday) date ends at the end of working hours. Payments made before this date are accepted.

(3) If the last day of the payment period of the installments to be paid coincides with an official holiday, the duration, the first working day following the holiday ends at the end of working hour.

Installments not paid on time

MATTER 14 – (1) On the condition that the first two installments to be paid according to the law are paid in time and in full, from the remaining installments; in two or less installments in a calendar year, In case of non-payment or incomplete payment, The last installment of the unpaid or missing installment amounts (First installment in case cash payment option is selected) until the end of the following month, for each month and its fraction delayed 6183 Law No. 51 The provisions of the Law are used, provided that it is paid together with the late payment increase to be calculated at the rate of delay increase determined in accordance with Article 1.. The right to benefit from the provisions of the Law will be forfeited if the first two installments are not paid in full on time, or other installments that are not paid in due time or are not paid as specified, or if more than two installments are not paid or paid in full in a calendar year.. This provision applies separately for receivables in installments..

(2) In case the receivables are not fully paid as stated in the first paragraph, the debtors benefit from the provisions of the Law in the amount they have paid..

Determination of the amount to be collected in the finalized customs tax receivables

MATTER 15 – (1) 18/5/2018 historical (including this date) In order to determine the amount of receivables to be paid for customs duties that have not been paid although due as of;

a) Due date, 18/5/2018 instead of delay hike until the date,

b) In case there is interest at the rate of delay increase calculated previously, taking into account the period for which this interest is calculated, instead of interest at the rate of delay hike,

The D-PPI amount is calculated based on the D-PPI monthly rate of change.. this amount, The amount of the receivable structured according to the provision of the item is calculated by adding up with the original tax..

(2) Of the configured credit amount, Interest due to customs taxes, if paid within the period and manner stipulated in the law, overdue interest, and the original of their personal receivables such as delay increase 18/5/2018 All administrative fines, including those paid before the date, are waived from collection..

(3) 18/5/2018 historical (including this date) originals on the basis of fully paid customs duties.;

a) Instead of the default interest calculated for the period from the due date to the payment date,

b) At the rate of delay increase, taking into account the period for which interest is calculated, instead of interest at the rate of delay hike,

Receivable amount is calculated based on D-PPI monthly rate of change.. In the event that this amount is paid in the period and manner stipulated in the Law, interest due to customs duties, overdue interest, the collection of all of the personal public receivables such as delay increase and administrative fines never related to them will be waived..

(4) Interest and delay increases at the rate of delay increase regarding the originals fully paid customs duties, 18/5/2018 Since (including this date) in case of partial charge first;

a) Instead of the delay increase calculated from the due date of the customs taxes to the date of payment,

b) Considering the period for which the interest is calculated at the rate of delay increase to customs duties, instead of interest at the rate of delay hike,

Receivable amount is calculated based on D-PPI monthly rate of change..

The amount of interest at the rate of delay increase / default increase, No collection will be made if it is more than the calculated D-PPI amount., interest is waived at the rate of the remaining delay increase / delay increase. However,, No refusal or refund from interest at the rate of delay increase and delay increase. The amount of interest at the rate of delay increase / default increase, In case it is less than the calculated D-PPI amount, the amount to be paid is determined by deducting interest from the D-PPI amount at the rate of delay increase / delay increase paid.. In the event that the D-PPI amount determined in this way is paid in the period and manner stipulated in the Law, interest is waived at the rate of the remaining delay increase / delay increase.

Determination of the amount to be collected in the customs tax receivables that are not finalized or at the stage of lawsuit

MATTER 16 – (1) 18/5/2018 As of date, customs obligations arise, the administrative objection period has not expired or has been referred to the administrative objection authorities, or 31/3/2018 Since (including this date) customs obligation arising first and 18/5/2018 Amount of receivable in accruals related to customs taxes that have been sued before the first instance judicial authorities or the litigation period has not yet passed, customs duties % 50On the basis of this amount and the date of birth of the customs obligation. 18/5/2018 It is calculated by adding the D-PPI amount to be calculated for the period between the date of.

(2) In determining the originals of the receivables to be paid in the calculations to be made in accordance with this article, 18/5/2018 the amount at the last stage of the accrual as of date.

(3) 18/5/2018 As of date, In the determination of the originals of receivables to be paid in the accruals related to the customs taxes, which the appeal or appeal periods have not passed, or the appeal / appeal or appeal has been applied, or the decision request period has not passed or the decision has been applied, 18/5/2018 the amount at the last stage of the accrual as of date.

(4) 18/5/2018 If the last decision made before the date is the decision of cancellation, amount due 6 of the second paragraph of the article (a) It is determined according to the explanations specified in the paragraph.. 18/5/2018 If the last decision made before the date is an approval or amended approval decision, amount due 6 of the second paragraph of the article (b) It is determined by considering the explanations made in the paragraph.

Calculation of D-PPI amount

MATTER 17 – (1) D-PPI amount, for those who will take the fer 30/6/2007 dated 26568 The General Communiqué on Collection, published in the Official Gazette No.: A Sequence No:1It is calculated by using calculation methods and calculation times based on in and other legislation..

(2) In the calculation of D-PPI amount; 4458 interest at the rate of delay increase calculated according to Law No. 6183 D-PPI monthly change rates are used instead of the default interest rate calculated according to Law No..

(3) D-PPI monthly rate of change for the first month to be taken as basis in these calculations, is the rate announced for the month in which the receivable maturity coincides. In cases where the due dates of the receivables coincide with the last days of the month, the D-PPI monthly rate of change is calculated starting from the month in which the maturity date coincides..

(4) Turkey Statistics Authority explained Yi-PPI monthly rates of change 1/11/2016 the monthly change rate to be applied from the date of, Included in the table numbered ANNEX-2.. Minus the monthly change rates of D-PPI to be used in determining D-PPI amounts. (negative) in case of occurrence, these rates are also taken into account as negative values ​​in the calculation. If the sum of the D-PPI monthly change rates for a certain period is negative, the D-PPI amount to be taken instead of the accessories calculated over the original receivables is considered zero..

(5) By multiplying the total D-PPI monthly rate of change by the tax base, the D-PPI amount payable is calculated instead of the default interest.. this amount, the amount of receivable to be paid according to the article is calculated by adding the original tax..

Other issues to be taken as basis in the calculation of D-PPI amount

MADDE 18 – (1) In cases where the delay increase needs to be calculated daily, the monthly D-PPI change rate that should be applied to these periods is also determined by the General Communiqué on Collection Series.: A Sequence No:1It is found daily within the framework of the regulations made in..

(2) 6183 Law No. 52 In case of bankruptcy and insolvency situations that suspend the application period of delay increase according to the Article n, D-PPI monthly change rate is not applied to the period in which no delay increase is applied, the existence of these cases also stops the period in which D-PPI is applied..

Coefficient application in payment and installment

MATTER 19 – (1) The amounts calculated according to the provisions of the law can be paid in cash or in installments..

(2) If all the calculated amounts are paid in cash within the first installment payment period, the coefficient is not applied and;

a) Amounts to be calculated on the basis of D-PPI monthly change rates instead of fer receivables (the Law 4 According to the third article, instead of the individual receivables, the D-PPI monthly change rates will be calculated as well as the default interest calculated.) %90Is waived from the collection of.

b) In the event that the structured receivable consists of only the individual receivable, the D-PPI instead of the individual receivable will be calculated based on the monthly change rates. %50 discount will apply.

(3) In case all of the calculated amounts are paid within the first two installments payment period, the coefficient is not applied and;

a) Amounts to be calculated on the basis of D-PPI monthly change rates instead of receivables (the Law 4 According to the third article, instead of the individual receivables, the D-PPI monthly change rates will be calculated as well as the default interest calculated.) over %50 discount will apply.

b) In the event that the structured receivable consists of only the individual receivable, the D-PPI instead of the individual receivable will be calculated based on the monthly change rates. %25 discount will apply.

(4) In case the calculated amounts are requested to be paid in installments, Without prejudice to the provisions in the relevant articles, the, nine, They must choose between twelve or eighteen equal installments.. Payment cannot be made longer than the preferred installment period.

(5) The amount determined according to the relevant articles in the payments of the calculated amounts in installments;

a) For six equal installments (1,045),

b) For nine equal installments (1,083),

c) For twelve equal installments (1,105),

ç) For eighteen equal installments (1,15),

The amount to be paid in two-month periods is calculated by dividing the amount found by the number of installments.. Borrowers who apply to benefit from the provisions of the law are given a payment plan in accordance with the installment period they prefer.. However, if the payment is made in a shorter time than the preferred time, the amount to be paid is adjusted according to the relevant coefficient..

Receivables to be waived from

MATTER 20 – (1) Being followed and due by the collection offices affiliated to the Ministry of Customs and Trade 31/12/2013 Since (including this date) although before 18/5/2018 unpaid until and 6183 of each claim that needs to be followed up by the customs authorities under Law No.; Type, obligation, by considering the originals separately;

a) The amount of 100 Principal debts not exceeding Turkish lira,

b) In administrative fines 150 Those who do not exceed the Turkish lira,

c) Regardless of the amount, of the individual receivables linked to these receivables,

ç) The total of the originals paid 200 Those who do not exceed the Turkish lira,

Is waived.

(2) Additional accrual and penal decision records regarding receivables forfeited under the law, "Dated 11/5/2018 and 7143 numbered The collection was waived within the scope of the Law on Restructuring Taxes and Some Other Receivables and Amending Certain Laws. " deducting the grade, It is closed on the Collection Tracking Program and other related programs..

Structuring the deferred receivables

MATTER 21 – (1) the Law 1 The first paragraph of the Article (d) of the receivables covered by subparagraph, 18/5/2018 Since ago 6183 of those who are postponed and paid in accordance with the conditions of postponement in accordance with Law No., debtors for the remaining installment amounts, If they request, they can benefit from the provisions of the Law.. In this case, the postponement provisions are valid for the installment amounts paid in accordance with the postponement conditions.. For the period between the postponement date and the payment date, only the interest stipulated in the relevant law is applied to the installment amounts paid in this way.. The remaining installment amounts are deemed unpaid receivables on due date and the provisions of this Communiqué are applied to these receivables..

(2) Receivables paid on time under the law, Without prejudice to the provisions of the law 18/5/2018 Interest for periods after, non-public receivables such as delay increase and delay penalty are not calculated..

(3) Regarding the claims payable according to the law, seizures applied are removed in proportion to the payments made and the corresponding guarantees are returned.. Goods subject to foreclosures applied due to receivables payable according to the law, at the request of the debtor 6183 Can be sold by the creditor collection office according to the provisions of Law No.. This demand, It does not constitute an obstacle to the payment of the amounts due under the Law in accordance with the provisions of the Law.

6552, 6736 and 7020 Structured receivables under Law no.

MATTER 22 – (1) Law provisions, 10/9/2014 dated 6552 law No, 3/8/2016 dated 6736 Law on Restructuring of Certain Receivables, 18/5/2017 dated 7020 According to the provisions of the Law on Restructuring Certain Receivables and Amending Some Laws and a Decree Law No. 18/5/2018 with receivables with ongoing installment payments as of 6736 does not apply to receivables accrued according to Law No..

(2) 6552, 6736 and 7020 All of the remaining installments from the receivables, which are structured in accordance with the relevant provisions of the Law no., 19 the th article;

a) 90% of the D-PPI amount included in the total of the remaining installments in case of payment within the period specified in the second paragraph (In case the remaining amount consists only of D-PPI amount, the aforementioned paragraph (b) under item numbered),

b) 50% of the D-PPI amounts included in the total of the remaining installments in case of payment within the period specified in the third paragraph (In case the remaining amount consists only of D-PPI amount, the aforementioned paragraph (b) under item numbered),

Is waived.

In this case, The restructuring provisions are valid for the installments paid within the scope of the aforementioned Laws and no coefficient adjustment is made., the collection of the remaining coefficient amounts for unpaid installments is waived..

(3) 6552, 6736 and 7020 structured in accordance with the relevant provisions of the Law no. 18/5/2018 from receivables whose payments are continuing within the scope of the mentioned Laws as of, 6552 Law No. 80 Of the Article (a) bands, 6736 Law No. 10 sixth paragraph of the article., 7020 Law No. 3 Due to the use of the right of non-payment or incomplete payment within two or less installments in a calendar year within the scope of the sixth paragraph of Article 3 18/5/2018 Unpaid or missing installment amounts as of date, Periods of two months starting from the month following the last installment and the installment before the payment due (every month for receivables with monthly installment payments) in case of, for each month and its fraction delayed 6183 Law No. 51 The provisions of the aforementioned Laws are used, provided that it is paid together with the late payment increase to be calculated at the rate of delay increase determined in accordance with Article 1.. In the event that one of the installments whose payment period is extended under this provision is not paid or is paid incompletely, the right to benefit from the provisions of the aforementioned Laws.

(4) 6552, 6736 and 7020 structured in accordance with the relevant provisions of Law No 18/5/2018 Conditions for the amounts anticipated to be paid in the current year as of each calendar year during the installment payment period, which is set as a condition to benefit from the said Laws for the receivables whose payments are continuing within the scope of the aforementioned Laws, 2018 for the period that will pass from the publication date of this Law to the end of the calendar year for the year.

Non-refundable receivables

MATTER 23 – (1) the Law 1 The first paragraph of the Article (d) for receivables covered by subparagraph 18/5/2018 amounts collected before date, With the amounts collected under the law 21 Regarding the deferment made within the scope of the first paragraph of the article. 6183 No refusal or refund can be made on the basis of the provisions of the Law for the interests paid in accordance with Law No or other laws.. But, the Law 3 Within the scope of the first paragraph of the third article, against the accruals subject to the case 18/5/2018 In case of payment made before the date, these amounts paid, For those who are subject to lawsuits that have not been decided in the tax court on the merits or have been returned to the court for a new decision due to the reversal of the decision, the applications made to benefit from this article and the cancellation decisions can be rejected and returned..

Abandon the case

MATTER 24 – (1) Debtors who have applied to take advantage of the provisions of the law and who should not file a lawsuit or waive the lawsuits filed and do not seek legal remedies., In order to benefit from the provisions of the law, within the application periods specified in the relevant articles, they must state their will in writing.. By debtors, In case the case is withdrawn in order to benefit from the provisions of the law, the disputes are not continued by the administration..

(2) The petitions for withdrawal from the case are submitted to the relevant customs administration in accordance with the form in ANNEX-3 and the date these petitions are submitted to the customs administrations., The petitions are sent to the relevant judicial authority by counting the date of submission to the relevant judicial authority..

(3) Regardless of the date of decision, regarding these disputes of the debtors who have applied to benefit from the provisions of the law and gave up their lawsuits 18/5/2018 No action is taken pursuant to the decisions notified after the date of the date and the judgment expenses imposed by these decisions, attorney fees and accessories are not requested and enforcement proceedings cannot be made for these receivables.. Legal expenses and attorney fees paid before the withdrawal date are not reimbursed..

Authority

MATTER 25 – (1) The Ministry of Customs and Trade is authorized to examine and finalize special and exceptional cases for which there is no provision in this Communiqué..

Force

MATTER 26 – (1) This Circular shall enter into force on the date of publication.

Executive

MATTER 27 – (1) Customs and Trade Minister executes the provisions of this Communiqué.

ATTACHMENTS

  • ANNEX-1 APPLICATION FORM
  • ANNEX-2 YI-PPI MONTHLY CHANGE RATES BY YEARS
  • ANNEX-3 LETTER FOR LETTER FROM CASE


I-1

APPLICATION FORM

…/…/20..

………………………… .. TO THE CUSTOMS DIRECTORATE

7143 I want to benefit from the provisions of Law No.. Without causing any dispute for the following amounts,, I hereby declare and undertake that I will pay the amounts of the receivables calculated in accordance with the aforementioned Law article in the time and manner specified in the Law as of the date of notification.

Type / Date / Number of Document Based on Receivable

( ) Customs declaration* :

( ) Additional Accrual Decision * * :

( ) Fine Decision **:

( ) Other:

Receivable Type / The amount of

( ) Customs Duties:

( ) Fine:

If Any Notification Date:

Requested Installment Time:

Name Surname / Title:

Signature:

Address:

I: Signature Circulars,

*: Documents substituting the customs declaration are also written here.. In case there is more than one Customs Declaration, detailed information on the declarations will be listed separately.

**: In the event that there is more than one additional Accrual or Fine Decision, detailed information on the declarations will be listed separately..


I-2

YI-PPI MONTHLY CHANGES BY YEARS (%)

Years January February Mart April May June July August September October November December
1980 9.2 29.3 4.4 3.5 2.9 2.8 0.2 1.5 3.5 7.1 3.8 3.1
1981 4.6 2.2 -0.8 -0.8 2.2 6.4 0.2 1.1 2.9 1.6 2.0 1.7
1982 3.6 3.7 3.3 1.9 1.3 1.4 2.0 1.9 1.1 0.8 1.0 0.6
1983 9.5 2.4 1.6 1.4 1.7 1.3 1.2 2.1 2.1 2.8 4.1 4.4
1984 3.9 3.4 3.3 8.3 6.9 4.7 -0.7 3.2 2.3 3.3 3.7 1.7
1985 4.8 4.7 5.3 2.3 2.2 -1.3 0.5 1.8 2.7 5.0 3.1 1.9
1986 4.5 2.0 1.3 2.0 1.6 1.0 1.2 0.2 2.2 3.9 1.5 0.9
1987 3.6 2.2 3.5 2.6 4.8 0.5 1.7 2.8 2.1 3.5 2.8 10.8
1988 6.9 6.2 7.0 4.8 2.1 2.6 2.2 3.1 3.7 6.1 5.3 4.3
1989 7.7 5.1 2.3 4.5 3.8 6.3 5.0 3.1 4.2 4.3 3.5 3.3
1990 6.4 5.5 3.6 3.1 2.3 1.4 1.3 2.5 5.3 4.9 3.8 2.6
1991 4.6 5.3 4.9 5.4 2.9 1.4 2.2 4.7 4.4 3.5 3.9 4.4
1992 11.0 5.2 4.3 2.2 0.7 0.2 1.8 4.8 6.3 5.5 3.5 3.6
1993 5.0 5.2 4.8 2.6 2.9 2.3 4.7 3.8 4.0 3.6 6.4 2.9
1994 5.3 10.1 8.5 32.8 9.0 1.9 0.9 2.7 5.4 6.9 6.4 8.3
1995 8.4 7.0 6.1 3.9 1.7 1.3 2.4 2.9 4.8 4.4 4.3 4.1
1996 9.7 5.8 7.0 8.1 4.1 2.7 2.4 3.8 5.1 5.5 5.1 3.9
1997 5.6 6.2 6.0 5.5 5.2 3.4 5.3 5.3 6.3 6.7 5.6 5.4
1998 6.5 4.6 4.0 4.0 3.3 1.6 2.5 2.4 5.3 4.1 3.4 2.5
1999 3.6 3.4 4.0 5.3 3.2 1.8 4.0 3.3 5.9 4.7 4.1 6.8
2000 5.8 4.1 3.1 2.4 1.7 0.3 1.0 0.9 2.3 2.8 2.4 1.9
2001 2.3 2.6 10.1 14.4 6.3 2.9 3.3 3.5 5.4 6.7 4.2 4.1
2002 4.2 2.6 1.9 1.8 0.4 1.2 2.7 2.1 3.1 3.1 1.6 2.6
2003 5.6 3.1 3.2 1.8 -0.6 -1.9 -0.5 -0.2 0.1 0.6 1.7 0.6
2004 2.6 1.6 2.1 2.6 0.0 -1.1 -1.5 0.8 1.8 3.2 0.8 0.1
2005 -0.41 0.11 1.26 1.21 0.20 -0.48 -0.74 1.04 0.78 0.68 -0.95 -0.04
2006 1.96 0.26 0.25 1.94 2.77 4.02 0.86 -0.75 -0.23 0.45 -0.29 -0.12
2007 -0.05 0.95 0.97 0.80 0.39 -0.11 0.06 0.85 1.02 -0.13 0.89 0.15
2008 0.42 2.56 3.17 4.50 2.12 0.32 1.25 -2.34 -0.90 0.57 -0.03 -3.54
2009 0.23 1.17 0.29 0.65 -0.05 0.94 -0.71 0.42 0.62 0.28 1.29 0.66
2010 0.58 1.66 1.94 2.35 -1.15 -0.50 -0.16 1.15 0.51 1.21 -0.31 1.31
2011 2.36 1.72 1.22 0.61 0.15 0.01 -0.03 1.76 1.55 1.60 0.65 1.00
2012 0.38 -0.09 0.36 0.08 0.53 -1.49 -0.31 0.26 1.03 0.17 1.66 -0.12
2013 -0.18 -0.13 0.81 -0.51 1.00 1.46 0.99 0.04 0.88 0.69 0.62 1.11
2014 3.32 1.38 0.74 0.09 -0.52 0.06 0.73 0.42 0.85 0.92 -0.97 -0.76
2015 0.33 1.20 1.05 1.43 1.11 0.25 -0.32 0.98 1.53 -0.20 -1.42 -0.33
2016 0.55 -0.20 0.40 0.52 1.48 0.41 0.21 0.08 0.29 0.84 0,35* 0.35
2017 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35
2018 0.35 0.35 0.35 0.35 0.35
* 7143 Law No. 1 The second clause of the Article (ç) In accordance with subparagraph, 1/11/2016 including the month in which the Law was published, as a monthly change rate of D-PPI. 0,35 rate is taken into account.

A-3

…/…2018

LETTER FROM CASE

………………………… .. TO THE CUSTOMS DIRECTORATE

From all the lawsuits I have filed for the below-mentioned Customs Declaration / Additional Accrual Decision / Fines Decision registered by your Directorate. 7143 I give up in order to benefit from the provisions of Law No.. I declare and undertake that I will pay the amounts of the said receivable calculated in accordance with the relevant Law article, without causing any dispute, in the period and manner specified in the Law..

I request that information be obtained and this petition be forwarded to the relevant appeal authority..

Type / Date / Number of Document Subject to Dispute Subject to Receivables

( ) Customs declaration* :

( ) Additional Accrual Decision **:

( ) Fine Decision **:

( ) Other:

Type of Disputed Receivables / The amount of

( ) Customs Duties:

( ) Fine:

If Any Notification Date:

Judicial Authority to Submit the Petition:

Case Date / Number:

Name / Title:

Signature:

Address:

I: Signature Circulars,

*: Documents substituting the customs declaration are also written here.. In case there is more than one Customs Declaration, detailed information on the declarations will be listed separately.

**: In the event that there is more than one additional Accrual or Fine Decision, detailed information on the declarations will be listed separately..

[ad_2]