Number: 102

Date: 02/10/2018

Title:

Deadline for the payment of first instalment in debt restructuring and tax base increase within the scope of the Law no.7143 extended.


The Law no.7143 Regarding the Restructuring of Tax and Other Receivables had been published in the Official Gazette dated 18 May 2018 and enacted following its publication.

The deadline for the payment of first instalment previously set as 1 Oct 2018 (since 30 September corresponds to the weekend) within the scope of the Law no.7143 has been extended until 15 Oct 2018 (including this date) through the Presidential Decision no.140 published in the Official Gazette dated 2 Oct 2018.

Accordingly, the deadlines for instalment (including the payments in advance) concerning the items indicated below have been extended until 15 Oct 2018:

  • Restructuring of the specified receivables (taxes, tax penalties, customs duties, administrative fines),
  •  Restructuring of  receivables that are not finalized yet or at the stage of litigation,
  • Transactions under the stage of inspection and assessment,
  • Tax base and tax increase.

The concerning Decision enacted as of its publication and to be effective from 1 Oct 2018 does not contain any amendments to the deadlines for the payment of restructured Social Security Institute (SGK) receivables.


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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