The new decision, which was previously informed, has been officially announced. from car dealers up to 30 million TL collateral can be obtained.
This is now officialin order to ensure the collection security of the taxes to be incurred” issue, first October 22, 2022 on the agenda had come. With the bag proposal submitted to the Presidency of the Grand National Assembly of Turkey, one of those who buy and sell motor vehicles It was aimed to obtain collateral up to 30 million TL. “To ensure the collection security of taxes” In the regulation made for the purpose of trading, the information regarding the capital size of the traders, the number of employees, whether there were any negative reports about them, and the business volume were given.
In the new process that has come into force, the guarantee will not be taken when deemed necessary, and the amount of guarantee can be increased up to two times.. If the taxpayers, who are obliged to provide collateral, do not provide the required collateral, an irregularity fine of 3 per thousand of the gross sales of the previous accounting period will be imposed.
YOU MAY BE INTERESTED
In this respect In the official newspaper dated 26 November 2022 The following official announcement was made directly:
“The following clause has been added to the first paragraph of the repetitive Article 257 of the Tax Procedure Law dated 4/1/1961 and numbered 213, following the clause (9):
10. Defined in the Special Consumption Tax Law No. 4760 dated 6/6/2002 from taxpayers engaged in motor vehicle trade; In order to ensure the collection security of the taxes to be incurred, up to 30 million Turkish liraTo receive guarantees of the type listed in subparagraphs (1), (2) and (3) of the first paragraph of Article 10 of the Law No. 6183, taxpayers; business or production volume, product and taxpayer groups separately or together, taking into account the guarantee; to determine the type, amount, time to be given, the issues regarding its return and completion, to reduce the amount in the clause to zero and to increase it up to two times, to determine in which cases a guarantee will not be sought, and to determine other procedures and principles regarding the implementation,