Number: 67
Date: 28/05/2018

Title:

Communique concerning the implementation of the Law for the Restructuring of Tax and Other Receivables no.7143 published

The Law for the Restructuring of Tax and Other Receivables no.7143 has been enacted following its publication in the Official Gazette dated 18 May 2018. The Communique indicating the procedure and principles for the implementation of the aforementioned Law has been published in the Official Gazette dated 26 May 2018 (repetitive).  

The Communique provides detailed context on the topics indicated below:

- restructuring of the tax receivables that are specified, unspecified or at the stage of litigation, transactions under inspection and assessment

- tax base and tax increase

- correction of operational entries (commodity, machinery, equipment, inventories, cash balance and receivables from shareholders


Also, petition samples and forms that should be drafted for application are also available within the Communique attachment.  


Our explanations provided above include general information on the issue. No responsibility can be claimed against EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. due to the implications arising from the context of this document or emerging with respect to its context.
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