The Bill on Amending the Tax Procedure Law and Some Laws, signed by AK Party deputies, was accepted by the Parliamentary Plan and Budget Committee.
With the proposal, which also includes regulations for cemevis, a guarantee obligation is introduced in order to cover tax losses that may be caused by taxpayers engaged in motor vehicle trade while performing their activities. Those who do not comply with this obligation will be subject to a special irregularity penalty.
To the Ministry of Treasury and Finance, from taxpayers engaged in motor vehicle trade; In order to ensure the collection security of the taxes to be incurred, it is authorized to obtain collateral up to 30 million Turkish liras and to determine the procedures and principles regarding the implementation.
In the event that the taxpayers engaged in motor vehicle trade, which is obliged to provide collateral, do not provide the required collateral, a special irregularity fine amounting to 3 per thousand of the gross sales of the previous accounting period will be imposed on these taxpayers.
IF EXHIBITION FEES ARE PAID, THE TRANSACTIONS WILL BE CONSIDERED FINAL.
In lawsuits filed based on the reason for confiscation without expropriation, an arrangement is made because the administration is constantly addressed and has to make repetitive payments for the same immovable.
Accordingly, in case the expropriation fees are paid to the beneficiaries, incomplete or faulty expropriation transactions, including the notification, will be deemed to have been finalized as of the date of payment of the expropriation price. This provision will also be applied to the immovables that have been registered in the name of the administration, although there are incomplete or faulty expropriation procedures, including its notification.
In order to pay the court fees, attorney’s fees and litigation expenses related to expropriation fees and indemnities for confiscation without expropriation, the plaintiff will notify the defendant administration in writing of the bank account number before proceeding with the execution proceeding. The administration will also make the payment within 30 days from the date of notification.
According to the news of AA; If the execution is requested to be suspended, the administration will not be obliged to provide a guarantee.
Court and enforcement fees and all kinds of attorney’s fees will be determined on a flat basis in the lawsuits filed, and these payments will be made by the administrations.
A SPECIAL SHARE IN THE BUDGETS OF THE ADMINISTRATIONS WILL BE ALLOCATED FOR THE COMPENSATION AWARDED IN THE CASES
Despite the fact that the expropriation procedures have not been completed or expropriation has never been made, the defendant, if needed, to be used in the compensation and compensation payments in the lawsuits filed due to the actual seizure or legal confiscation of the immovables or resources allocated for public service from 4 November 1983 to 28 July 2021 without the consent of the owner. A special share will be allocated in the budgets of the administrations.
Three percent of the appropriations foreseen for capital expenditures in the budgets of the administrations included in the central government budget, at least three percent of the last finalized budget revenues for municipalities and provincial special administrations and their affiliated administrations, and at least three percent of the last finalized budget expenditures for other administrations will be allocated in their budgets.
If the total amount of the receivables exceeds the total amount of the allocated appropriation, the payments will be made in installments. In the installment, the budget possibilities and the amounts of the receivables will be taken into account. During the installment payment, statutory interest will be paid.
SUPPORT TO THE RELATIVES OF MINING MARTYRS
The support package for the relatives of the mine workers who lost their lives in the mining accident was added to the bill.
According to the Bill of Law on Amending the Tax Procedure Law and Some Laws accepted in the Planning and Budget Committee of the Grand National Assembly of Turkey, necessary cemevi places will be allocated in the preparation of the development plans, taking into account the conditions and possible needs of the planned town and region.
Djemevis can be established in provinces and districts, provided that the permission of the civil administrator is obtained and that they comply with the zoning legislation. The place of the cemevi cannot be allocated for other purposes in violation of the zoning legislation.
The proposal regulates the establishment and duties of the Price Stability Committee and the issues regarding the Committee’s secretariat. Accordingly, the Price Stability Committee will consist of the Minister of Treasury and Finance, the Minister of Labor and Social Security, the Minister of Energy and Natural Resources, the Minister of Industry and Technology, the Minister of Agriculture and Forestry, the Minister of Commerce, the Strategy and Budget President, and the Governor of the Central Bank.
The Price Stability Committee will be able to invite relevant non-governmental organizations, universities and private sector representatives to its meetings if it deems necessary. Developing structural policy proposals to ensure price stability by observing the coordination between the duties and authorities of the Committee, monetary and fiscal policies; to determine the measures to be taken by monitoring the risks threatening price stability and to take decisions to ensure their implementation by the relevant institutions and organizations; To take decisions to ensure that the prices determined or directed by the public are implemented with a focus on price stability.
The secretariat services of the Committee will be carried out by the Ministry of Treasury and Finance; The working procedures and principles of the Committee and the secretariat will be determined by the Ministry of Treasury and Finance, taking the opinions of the institutions and organizations that are members of it.
The Price Stability Committee will have the authority to request all kinds of information and documents related to the subjects falling within its scope from public institutions and organizations. Public institutions and organizations will be obliged to provide the requested information and document in the form and time to be determined by the Committee.
EXPANDING THE SCOPE OF TRANSACTIONS IN EKAP
According to the temporary article added to the Law on Public Servants Unions and Collective Bargaining, the special provincial administrations, municipalities, metropolitan municipalities and affiliated organizations and the local administration unions of which they are members, provided that they do not constitute a crime and are not based on a finalized judicial decision, are authorized or Administrative or financial judgments and proceedings will not be possible due to the payments made to the responsible persons who are in charge, and those that have started will be removed from the process.
Those who will be appointed as assistant public tender experts with the proposal shall be required to be under the age of 35 as of the first day of January of the year in which the appointment exam is held.
In accordance with the decision of the Public Procurement Board, 5 per ten thousand of the interest and litigation expenses incurred in the implementation of the refunded price due to the contracts terminated by the administration due to force majeure or fault arising from the contractor will be collected from the contractor.
The scope of transactions that can be performed on the Electronic Public Procurement Platform (EKAP) is being expanded.
With the regulation, if the applicant is found to be justified in terms of all his claims as a result of the decisions of the Public Procurement Board, it is possible to return the application fee by observing the principle of equal treatment.
CONSTRUCTION, MAINTENANCE AND REPAIR OF cemevis
Metropolitan municipalities, municipalities and metropolitan district municipalities will be able to carry out the construction, maintenance and repair of cemevis where Alevi-Bektashi culture and religious services are carried out, and provide material support when necessary.
Special provincial administrations will be able to carry out the construction, maintenance and repair of temples, cultural and natural assets, historical texture and places of importance in terms of city history, and cemevis within the borders of the province.
Discounted or free drinking and utility water provided by the municipality and its affiliates will also be given to cemevis.
The lighting expenses of the cemevis will be covered by the Ministry of Culture and Tourism.
NEW INCENTIVE OPPORTUNITY FOR INSTITUTIONS AT IFC
A new incentive is introduced in order to improve the international competitiveness of the country’s economy, to contribute to economic growth, to maintain economic stability by providing foreign currency inflows to the country, and to increase employment opportunities.
According to the amendment made in the Corporate Tax Law, the income obtained by the institutions operating in the Istanbul Financial Center (IFC) Region by obtaining a participant certificate, especially from selling the goods purchased from abroad within the scope of this activity without being brought to Turkey, or from intermediating in the purchase and sale of goods abroad. 50 percent will be deducted from the corporate income.
In order to benefit from this discount, it is required that the annual corporate tax return for the accounting period in which the income is earned has been transferred to Turkey by the due date, and that the seller and buyer of the goods related to the intermediary activity are not in Turkey. The President will be authorized to reduce this rate to zero or to increase it up to one fold.
COMPANIES THAT TMSF IS APPOINTED
The article of the Law on the Adoption of the Decree-Law on the Taking of Certain Measures within the Scope of the State of Emergency, which was annulled by the Constitutional Court, is being rearranged to fill the gap in the law.
Accordingly, in the companies where the Savings Deposit Insurance Fund (TMSF) has been appointed as a trustee in accordance with the article of the Criminal Procedure Code, which regulates the appointment of a trustee for the company management, the transfer made by the company partners regarding the partnership shares and rights from the date of the investigation to 19 July 2018. and assignment transactions will be deemed invalid by the Fund Board, and will be canceled from the trade registry upon the Fund’s request.
Against the invalidation process, the relevant parties can file a lawsuit in the commercial court of first instance in the place where the head office of the company is located within 1 month from the notification.
Three articles were created in the proposal with the proposals submitted and accepted by the AK Party deputies.
A support package has been added to the arrangement for the relatives of the mine workers who lost their lives in the mine accident. Accordingly, all kinds of premium and premium debts of the insured person who dies as a result of an occupational accident in the underground works of coal and lignite mines due to his/her own insurance, including the general health insurance premium, will be canceled and the beneficiaries will be paid a pension on the date of death without seeking the conditions regarding the insured. The missing part of the premiums related to the pensions paid in this way will be paid to the Social Security Institution by the Ministry of Treasury and Finance. The provisions of the law in force at the date of death of the insured shall be taken as basis in the calculation of income and pensions and their distribution to the beneficiaries.
Income and pension will be granted to the parents of the deceased insured, without seeking the conditions that the income obtained from all kinds of earnings and revenues is less than the net amount of the minimum wage, and that “no income and/or pension has been granted”, excluding the income and pensions earned from other children.
If the beneficiaries of the insurance holders who died as a result of an occupational accident in the underground works of coal and lignite mines before the effective date of the regulation make a written request within the scope of this regulation, their income and pensions will be started at the beginning of the month following the effective date of the article, and there will be no retroactive consequences for the income and pensions. no payment will be made.
A total of one person, one of the spouses and children of the insured who dies in this way, and one of his siblings if he has no spouse or children, will be employed in the permanent staff of public institutions and organizations, without being subject to the conditions sought in the relevant legislation.
With another article introduced, the regulations with a date range regarding the rights to be granted to the relatives of the said mining workers will be repealed.
According to the other article, the resettlement studies to be carried out for the resettlement of the families affected by the construction of the Antalya-Kaş Town Project Cyprus Dam, and the transfer of the families to be resettled to the new settlement area, entitlement announcements, entitlement and debting procedures, procedures and principles to be determined by the President. It will be carried out by the General Directorate of DSI.