New Tax Procedure Law Proposal was accepted in the Turkish Grand National Assembly

With the law, a guarantee obligation will be introduced 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. The Ministry of Treasury and Finance will be authorized to obtain collateral up to 30 million liras from taxpayers engaged in motor vehicle trade, in order to ensure the collection security of the taxes to be incurred. In case the taxpayers engaged in the 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. In case the expropriation fees are paid to the beneficiaries, incomplete or erroneous expropriation transactions, including the notification, will be deemed finalized as of the date of payment of the expropriation price. This provision will also be applied to the immovables registered in the name of the administration even though there are incomplete or faulty expropriation procedures including the notification. Before proceeding to the execution proceeding, the plaintiff shall notify the defendant administration in writing of the bank account number for the payment of the price, compensation, attorney’s fee and litigation expenses decided by the courts regarding the expropriation costs and the compensation for confiscation without expropriation. The administration will also make the payment within 30 days from the date of notification. If the execution is requested to be suspended, the administration will not be obliged to provide a guarantee. In the lawsuits filed, court and enforcement fees will be determined as fixed and these payments will be made by the administrations.

Price and compensation payments awarded in lawsuits

Although the expropriation procedures have not been completed or expropriation has never been made, 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 to the 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 defendant administrations. 3 percent of the appropriations foreseen for capital expenditures in the budgets of the administrations included in the central government budget; will leave. 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. With the law, necessary cemevi places will be allocated by taking into consideration the conditions and possible needs of the planned town and region in the preparation of the development plans. 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.

Establishment and duties of the Price Stability Committee

The law will regulate the establishment and duties of the Price Stability Committee and the issues related to 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 Central Bank Governor.
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. The duties and powers of the Committee are to develop structural policy proposals to ensure price stability by observing the coordination between monetary and fiscal policies, to monitor the risks that threaten price stability, to determine the measures to be taken other than monetary policy and monetary policy instruments, and to make recommendations to ensure their implementation by relevant institutions and organizations. To be present will be 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 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.

The scope of transactions will be expanded in EKAP

Provided that it does not constitute a crime, administrative or financial judgments and prosecutions cannot be made due to the payments made against the special provincial administrations, municipalities, metropolitan municipalities and affiliated organizations and the authorized or responsible persons of the local administration unions of which they are members, and those that have started will be removed from the process. .
According to the law, those who will be appointed as public procurement assistant experts must not have completed 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 force majeure or the contracts terminated by the contractor due to the fault of the contractor will be collected from the contractor. The scope of transactions to be made on the Electronic Public Procurement Platform (EKAP) will be expanded. In this context, 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 will be possible to return the application fee by observing the principle of equal treatment.