When does the tax amnesty application end? How to request the tax amnesty configuration?
Law No. 7440 on the Restructuring of Certain Credits and Modification of Certain Laws entered into force after being published in the Official Gazette on March 12, 2023 and number 32130.
WHAT DOES THE CONSTRUCTION TAX AMENDMENT COVER?
With said Law;
Payment of the debt calculated by updating the D-PPI ratio (National Producer Price Index) instead of all unpaid taxes and other debts with the tax office, and the related late payment rate and interest,
Elimination of all tax-based penalties (tax loss penalty),
Suppression of 50% of penalties for irregularity and special penalties for irregularity that do not depend on the tax base,
Payment of debt calculated by updating the D-PPI rate in place of the original unpaid motor vehicle tax (MTV) and the related late fee and late interest,
Payment of the debt calculated by updating the D-PPI rate in lieu of all traffic and other administrative fines and related interest, late payment interest and late fees,
Opportunity to pay the originals of the education and contribution loan receivables between the due dates and November 9, 2022 without calculating the receivables, such as the late payment, the D-PPI amount, the amount of the coefficient,
Put an end to disputes (related to tax assessments, tax penalties, administrative fines, etc.)
Structuring of accounts receivable whose tax inspection and valuation processes are in progress,
Non-inspection and tax settlement for taxpayers who have increased their tax base and tax and have met the conditions for the years 2018-2022,
Payment of the configured amounts in cash or in monthly installments up to a maximum of 48 months,
Making a discount of 90% of the amount calculated in the D-PPI relationship in cash payments,
If traffic fines and other administrative fines are paid in advance, 25% discount from the original fines,
Payment of taxes calculated on the base and/or increase of the tax in cash or monthly in a maximum of 12 equal installments,
If all the taxes accrued as a consequence of the tax base and/or tax increase are paid in advance within the payment period of the first installment, a discount of 10% of these taxes is made,
Making business records (cash stock, partner accounts receivable, commodity, accessories, etc.) consistent with the actual situation without penalty and interest,
Repentance or self-declaration for unreported income and earnings, without penalties and interest,
Payment of restructured debts with a credit card from contracted banks,
The vehicle inspection permit will be granted during the installment payment, provided that at least 10% of the motor vehicle tax is paid, administrative fines and toll fees to be paid for each vehicle within the scope of the Law,
Provide ease of payment to those who have not carried out the technical inspection of the vehicle, provided they have carried it out until 9/30/2023,
important opportunities and amenities such as
HOW IS THE TAX CONSTRUCTION CARRIED OUT, WHEN IS THE DEADLINE?
An application must be submitted until May 31, 2023 for the restructuring of the tax debt.
After the publication of the law in the Official Gazette, configuration requests may be made through branches and the Internet.
For debt restructuring, citizens will log in via the ‘ivd.gib.gov.tr’ address of the Revenue Administration and then log in with e-Government on the screen. By clicking here, you will log in with your e-Government information. You can apply by following the instructions on the site. The tax office can also be accessed from ‘turkiye.gov.tr’. Or you can apply in person by going to the tax offices. Payments can also be made by credit card or money order.