Law on the Restructuring of Certain Receivables and Amendments to Certain Laws

Law No. 7256                                                                                                   Date of Adoption: 11/11/2020

Scope and definitions

ARTICLE 1 – (1) The provisions of this Law shall apply to;

a) Collected by the collection offices affiliated to the Ministry of Treasury and Finance;

1) Falling within the scope of Tax Procedure Law No. 213 dated 4/1/1961;

(aa) Taxes relating to periods prior to 31/8/2020 (inclusive) and, for taxes based on declaration, to returns that should have been submitted by that date, together with the related tax penalties, late payment interest and late payment surcharges,

(bb) Taxes relating to 2020 accrued before 31/8/2020 (inclusive), together with the related tax penalties, late payment interest and late payment surcharges,

(cc) Tax penalties not attached to the principal tax relating to findings made before 31/8/2020 (inclusive),

2) Administrative fines imposed before 31/8/2020 (inclusive) (excluding administrative fines imposed under Public Health Law No. 1593 dated 24/4/1930 and Law No. 4207 dated 7/11/1996 on the Prevention and Control of the Harms of Tobacco Products, and administrative fines imposed by the regulatory and supervisory authorities listed in schedule (III) annexed to Public Financial Management and Control Law No. 5018 dated 10/12/2003),

3) Principal and ancillary public receivables other than those in the subparagraphs above and pursued under Law No. 6183 dated 21/7/1953 on the Procedure for the Collection of Public Receivables (excluding judicial fines),

b) Customs duties, administrative fines, interest, late payment interest and late payment surcharge receivables for which customs liability arose before 31/8/2020 (inclusive) under Customs Law No. 4458 dated 27/10/1999 and other relevant laws and which are pursued by the collection offices affiliated to the Ministry of Trade in accordance with the provisions of Law No. 6183,

c) Pursued by the collection offices affiliated to the Social Security Institution under Law No. 6183 and remaining unpaid although accrued by the date of publication of this Law or by the end of the periods specified in the relevant provisions of this Law;

1) Receivables of insurance premiums, pension contributions and employer contributions, unemployment insurance premiums and social security support premiums relating to August 2020 and previous months, arising from insured status within the scope of subparagraphs (a), (b) and (c) of the first paragraph of Article 4 of Social Insurance and General Health Insurance Law No. 5510 dated 31/5/2006, together with the related late payment penalty and late payment surcharge receivables,

2) Voluntary insurance premiums and group insurance premiums relating to August 2020 and previous months, together with the related late payment penalty and late payment surcharge receivables,

3) Insurance premiums calculated on the amount of missing labour found as a result of preliminary assessment, investigation or determination made regarding special constructions and tendered works completed by 31/8/2020 (inclusive), together with the related late payment penalty and late payment surcharge receivables,

4) Administrative fines applied pursuant to the relevant laws relating to findings made by 31/8/2020 (inclusive), together with the related late payment penalty and late payment surcharge receivables,

5) Stamp duty, special transaction tax and education contribution share relating to August 2020 and previous months pursued pursuant to the relevant laws, together with the related late payment surcharge receivables,

ç) Principal and ancillary public receivables of special provincial administrations pursued under Law No. 6183 which, although due before 31/8/2020 (inclusive), remain unpaid as of the date of publication of this Law,

d) Of municipalities;

1) Taxes falling within the scope of Law No. 213 relating to periods prior to 31/8/2020 (inclusive) and, for taxes based on declaration, to returns that should have been submitted by that date, together with the related tax penalties, late payment interest and late payment surcharges; taxes relating to 2020 accrued before 31/8/2020 (inclusive) (excluding the second instalments of property tax accrued for 2020 and of environmental cleaning tax on buildings used as workplaces and in other ways), together with the related tax penalties, late payment interest and late payment surcharges; and other principal and ancillary public receivables pursued under Law No. 6183 which, although due before 31/8/2020 (inclusive), remain unpaid as of the date of publication of this Law,

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Date Added :2020-11-18 12:13:00