International Tax Bulletin: 31.08.2021/18
Table of Extended Application and First Installment Payment Periods Under Law No. 7326
The extended application and first installment payment periods table, prepared by Centrum within the scope of Law No. 7326 (Restructuring Law), is presented below for your information.
The extended application and first installment payment periods table, prepared by Centrum within the scope of Law No. 7326 (Restructuring Law), is presented below for your information.
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ARTICLE NO. REGARDING LAW NO. 7326 |
TYPE OF APPLICATION |
APPLICATION AND FIRST INSTALLMENT PAYMENT ACCORDING TO THE LAW |
EXTENDED APPLICATION AND FIRST INSTALLMENT PAYMENT PERIOD |
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APPLICATION PERIOD |
PAYMENT PERIOD |
APPLICATION PERIOD |
PAYMENT PERIOD |
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Article 2 |
Restructuring Specified Receivables |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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Article 3 |
Restructuring Unspecified or Litigation Receivables |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
|
Article 4 |
Transactions at the Investigation and Assessment Phase |
31.08.2021 |
30.09.2021 |
30.09.2021[1] |
01.11.2021[2] |
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Declaration with Regret within the Scope of Article 371 of the Tax Procedure Law |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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Self-Giving Declaration |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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Article 5 |
Tax Base Increase |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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Article 6 |
Provision of Correcting Business Records |
31.08.2021 |
30.08.2021 |
30.09.2021 |
30.09.2021 |
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Declaration of Unrecorded Stocks (Commodities-Machinery-Equipment and Fixtures) |
31.08.2021 |
30.08.2021 |
30.09.2021 |
30.09.2021 |
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Declaration of Commodities-Machinery-Equipment and Fixtures Not in Operation Even though they are in the Records |
31.08.2021 |
30.08.2021 |
30.09.2021 |
30.09.2021 |
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Correction of Cash Balance and Receivables from Shareholders and Other Records Related to Them |
31.08.2021 |
30.08.2021 |
30.09.2021 |
30.09.2021 |
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Article 7 |
Restructuring Specified Social Security Institution Debts |
31.08.2021 |
31.10.2021 |
30.09.2021 |
30.11.2021 |
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Article 8 |
Incomplete Labor Premium Amounts and Undetermined Administrative Fines (Social Security Institution) in the Preliminary Evaluation, Investigation or Determination Stage |
31.08.2021 |
31.10.2021 |
30.09.2021 |
30.11.2021 |
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Article 10 |
Some Social Security Institution Claims Included in Paragraph 1, 2 and 3 of the Article |
31.08.2021 |
31.10.2021 |
30.09.2021 |
30.11.2021 |
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Dues and Other Receivables According to the Provisions of the Union of Chambers and Commodity Exchanges of Turkey and the Law of Chambers and Commodity Exchanges stated in Paragraph 4 of the Article |
30.09.2021 |
31.10.2021 |
31.10.2021 |
30.11.2021 |
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|
CPA and Sworn-in-CPA Dues Receivables within the Scope of Law No. 3568 stated in Paragraph 5 of the Article |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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Dues Receivables According to the Law on Tradesmen and Craftsmen Professional Organizations stated in the 8th Paragraph of the Article |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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Bar Association Fees and Internship Credit Receivables of Trainee Lawyers According to the Law on Advocacy stated in Paragraph 9 of the Article |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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EXTENDED APPLICATION AND FIRST INSTALLMENT PAYMENT PERIOD BY CREDITOR'S COLLECTION OFFICE |
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Debts to the Ministry of Treasury and Finance |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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Debts to the Ministry of Commerce |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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Debts to Special Provincial Administrations and Municipalities |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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Debts to the Investment Monitoring and Coordination Department |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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Debts to Professional Organizations and Chambers |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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Debts to the Social Security Institution |
31.08.2021 |
31.10.2021 |
30.09.2021 |
30.11.2021 |
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OTHER INSTALLMENTS WILL BE PAID IN FOLLOWING TWO MONTHLY PERIODS. |
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Kind Regards,
[1] It is valid for notifications served until 31.08.2021. There is a 30-day application period for notifications served after 01.09.2021.
[2] It is valid for notifications served until 30.09.2021. The first installment payment period for the notifications served as of 01.10.2021 is until the end of the month following the notification.
