The Communiqué Amending General Communiqué on Collection Serial: A No: 1 (Serial: A No: 10) (“Communiqué) was published in the Official Gazette and entered into force on 23.03.2018.
A section titled “Suspension According to Article 48/A of Law on Collection Procedure of Public Receivables” is added to the General Communiqué on Collection Serial: A No: 1.
Above mentioned section covers the taxes, duties, charges and fines, interest of late payment and default of payments at due date, attachment execution, liquidation of assets within the scope of Tax Procedure Law and pursued by the collection offices of Ministry of Finance. In cases where the liquidation of assets endangers the situation of public debtor in a very inconvenient manner, it is possible to pay the debts in installments provided that the due date of these debts are not more than 1 year as of the date of suspension application and that the conditions determined by the Ministry of Finance and Council of Ministers are met as well.
Following conditions shall be met in order to benefit from suspension:
- a) To be a corporate taxpayer or an annual income taxpayer due to commercial, agricultural or professional activities continuously at least for 3 years before the application date,
- b) Tax declarations should have been declared to the tax office in due time in the last 3 years period before the application date,
- c) The debt which is included in the scope of the law and has not been paid despite the “bona fide” of the debtor for less than 1 year since the application date.
Existence of a debt which is suspended according to Articles 48 and 48/A of Law on Collection Procedure of Public Receivables or scheduling of a debt according to specific laws shall not prevent benefiting from this provision.