What you need to know about tax and premium amnesty

With the regulation, the collection of unpaid principal debt of 2 thousand liras or less, with the prestige of 1 January 2023, from the receivables monitored by the departments affiliated to the Ministry of Treasury and Finance, will be waived.

For tax debts:

From the receivables followed by the Ministry of Treasury and Finance (tax offices) in accordance with the Law No. 6183, debts that are due before 31/12/2022 and whose total amount does not exceed 2,000 TL will be canceled to all tax offices across the country on a person-to-person basis.

For premium debts:

Primary receivables not exceeding 500 TL, followed by the Social Security Institution, and those whose amount does not exceed 10.000 TL, regardless of the price, of the delay penalty and delay increase due to these receivables, and of the secondary receivables, the original of which has been paid.

What is covered by the restructuring law?

The law proposal with 24 elements on the restructuring of public debts was accepted.

With the proposal, receivables related to the Ministry of Treasury and Finance, Ministry of Commerce, SGK, special provincial administrations, municipalities, Investment Monitoring and Compliance Department are structured.

Taxes, tax penalties, administrative and administrative fines, customs duties and administrative fines, insurance premiums, community insurance premiums, unemployment insurance premium, social security base premium and all kinds of interest related to these receivables, receivables such as delay increase and delay interest are included in the scope.

In the proposal, the tax base and tax increase are also arranged.

It is ensured that past year incomes, which are under-declared or not declared by taxpayers for various reasons, are declared within certain rates and prices.

By what date do you have to apply?

According to the proposal, those who want to benefit from the regulation will apply to the relevant administration until April 30, 2023.

The principle of paying the first installment until May 31, 2023 and the other installments in 48 equal installments in monthly periods following this date will be sought.

How much of the debt will be waived?

If all the calculated amounts are paid in advance within the first installment payment deadline, the coefficient will not be applied.

The collection of 90 percent of the amounts to be calculated on the basis of the D-PPI monthly rate of change instead of secondary receivables will be waived. In this case, 25 percent discount will be made from the administrative fines.

The debts structured according to this regulation can be paid in 12, 18, 24, 36 or 48 equal installments, provided that the maximum deadlines in the relevant elements are not exceeded.

Payment possible by credit card

The receivables of the Ministry of Treasury and Finance and the collection offices affiliated to the SGK within the scope of the regulation can also be paid by credit card.

According to the amendment made in the High Collection Credit and Dormitory Services Law, receivables such as delay increase, D-PPI amount, coefficient amount will not be calculated from the collection and contribution loans to the originals of the unpaid debts even though they are due in mid-November 9, 2022 with their due dates.

The prices to be paid by sports clubs and municipalities and their affiliated institutions with public legal personality can be paid in maximum 120 equal installments.

How many taxpayers are covered by how much tax debt?

According to the impact analysis of the restructuring law, a total of 521 billion liras of receivables to be paid to the tax offices are included in the scope.

The number of people indebted to tax offices was announced as 14 million 156 thousand 341. The debts of 7 million 691 thousand 666 people will come to an end as the debts to the state under 2000 lira will be erased.

Considering the performance in the last restructuring law, a collection of 43.5 billion liras is expected from the remaining 6 million 465 thousand individuals who owe debts to the tax offices.

How many people owe SGK how much?

It was stated that 3 million 277 thousand workplaces and 14 million 613 thousand insured people owed 196 billion liras to the Social Security Institution.

Considering the application and collection amount in the last restructuring law, 47.8 billion liras are expected to be collected from SSI receivables.