04.09.2024/43
Tax Procedure Law Communiqué on Disclosure of Unpaid Taxes and Penalties has been published
Article 5 of the Tax Procedure Law stipulates that the following persons may not disclose the secrets or other matters that should remain confidential, which they have learned through their duties, regarding the taxpayer’s and taxpayer-related persons‘ personalities, transactions and accounts, businesses, enterprises, wealth or professions, and may not use them for the benefit of themselves or third parties:
1. Officers dealing with tax transactions and examinations
2. Tax courts, regional administrative courts and the Council of State
3. Participants in commissions established according to tax laws
4. Expert witnesses used in tax matters
This prohibition shall continue even if the above-mentioned persons leave their positions.
Some exceptions to this provision, known as tax confidentiality, are regulated in the same article.
One of these exceptions is that the Ministry of Finance can announce the finalized taxes and penalties due to the assessments made by way of assessment, ex officio or administratively, and the amounts of taxes and penalties that have not been paid even though they are overdue. The procedures and principles regarding this issue are regulated in the Tax Procedure Law Communiqué No. 293.
2024 yılında açıklanması uygun görülen ödenmemiş vergi ve cezalara ilişkin belirlemeler ise 03.09.2024 tarih ve 32651 sayılı Resmi Gazete’de yayımlanan 564 sıra no.lu VUK Tebliği ile yapılmıştır.
The determinations regarding the unpaid taxes and penalties that are deemed appropriate to be disclosed in 2024 were made with the VUK Communiqué No. 564 published in the Official Gazette dated 03.09.2024 and numbered 32651.
The determinations in the aforementioned Communiqué are summarized below:
- Taxpayers who owe 5.000.000 TL or more to each tax office or who have finalized taxes and penalties of this amount or more will be included in the scope of the statement.
- In the statement to be made, taxes and penalties that are due as of 31.12.2023 but unpaid as of 30.9.2024 and assessments finalized between 1.6.2023-31.5.2024 will be taken into account.
- The announcement will be made in the tax offices between 15.10.2024 and 31.10.2024 (including these dates) by hanging in the places of the tax office, and on the website of the Revenue Administration between 1.11.2024 and 15.11.2024 (including these dates).
Receivables Not Included in the Scope of Disclosure
The receivables listed below are not included in the scope of disclosure:
- Amounts due on or before 31.12.2004 from metropolitan municipalities/municipalities and their affiliated organizations and companies more than 50% of whose capital belongs to metropolitan municipalities/municipalities, whose applications for clearing and offsetting made within the scope of the provisional article 3 of the Metropolitan Municipality Law dated 10.7.2004 and numbered 5216 and the provisional article 5 of the Municipal Law dated 3.7.2005 and numbered 5393.
- Within the scope of the provisional article 3 of the Law No. 5216, the amounts due on or before 31.12.2004 belonging to the metropolitan municipalities and their affiliated administrations and local administration unions whose members are composed of municipalities, which have not previously entered into reconciliation within the scope of the provisional article 3 of the Law dated 13.2.2011 and numbered 6111 on the Restructuring of Certain Receivables and the Law on Social Insurance and General Health Insurance Law and Amendments to Certain Other Laws and Decrees with the Force of Law, and those who have applied in accordance with Article 167 of the Law.
- Amounts that continue to be restructured within the framework of the restructuring laws.
- 6.2.2023 tarihinde Kahramanmaraş ilinde meydana gelen depremlerden etkilenen Adana, Adıyaman, Diyarbakır, Elazığ, Gaziantep, Hatay, Kahramanmaraş, Kilis, Malatya, Osmaniye ve Şanlıurfa illeri ile Sivas ili Gürün ilçesinde deprem tarihi itibarıyla gelir veya kurumlar vergisi yönünden (gelir veya kurumlar vergisi mükellefi olmayanlar açısından KDV yönünden) mükellefiyet kaydı bulunan ve ilan edilen mücbir sebep kapsamında olan mükelleflerin gerek bu yerlerdeki gerekse ülke genelindeki diğer vergi dairelerine olan kesinleşmiş vergi ve cezaları ile borç tutarları.
- 6.2.2023 in the provinces of Adana, Adıyaman, Diyarbakır, Elazığ, Gaziantep, Hatay, Kahramanmaraş, Kilis, Malatya, Osmaniye, Osmaniye and Şanlıurfa and in Gürün district of Sivas province, which were affected by the earthquakes that occurred in Kahramanmaraş province as of the date of the earthquake in terms of income or corporate tax (in terms of VAT for those who are not income or corporate taxpayers) and the finalized taxes and penalties and debt amounts of taxpayers who are within the scope of the declared force majeure to other tax offices both in these places and throughout the country.
- Mükellefiyetli şubeleri yönünden mücbir sebep kapsamında olan mükelleflerin ise sadece bu mükellefiyetleri nedeniyle olan kesinleşmiş vergi ve cezaları ile borç tutarları.
You can access the relevant Communiqué here.
Sincerely,
BİLGENER