Sizi Arayalım
Table of Extended Application and First Installment Payment Periods Under Law No. 7326

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.

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

APPLICATION PERIOD

PAYMENT PERIOD

APPLICATION PERIOD

PAYMENT PERIOD

Article 2

Restructuring Specified Receivables

31.08.2021

30.09.2021

30.09.2021

01.11.2021

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]

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

Self-Giving Declaration

31.08.2021

30.09.2021

30.09.2021

01.11.2021

Article 5

Tax Base Increase

31.08.2021

30.09.2021

30.09.2021

01.11.2021

Article 6

Provision of Correcting Business Records

31.08.2021

30.08.2021

30.09.2021

30.09.2021

Declaration of Unrecorded Stocks (Commodities-Machinery-Equipment and Fixtures)

31.08.2021

30.08.2021

30.09.2021

30.09.2021

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

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

Article 7

Restructuring Specified Social Security Institution Debts

31.08.2021

31.10.2021

30.09.2021

30.11.2021

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

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

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

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

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

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

EXTENDED APPLICATION AND FIRST INSTALLMENT PAYMENT PERIOD BY CREDITOR'S COLLECTION OFFICE

Debts to the Ministry of Treasury and Finance

31.08.2021

30.09.2021

30.09.2021

01.11.2021

Debts to the Ministry of Commerce

31.08.2021

30.09.2021

30.09.2021

01.11.2021

Debts to Special Provincial Administrations and Municipalities

31.08.2021

30.09.2021

30.09.2021

01.11.2021

Debts to the Investment Monitoring and Coordination Department

31.08.2021

30.09.2021

30.09.2021

01.11.2021

Debts to Professional Organizations and Chambers

31.08.2021

30.09.2021

30.09.2021

01.11.2021

Debts to the Social Security Institution

31.08.2021

31.10.2021

30.09.2021

30.11.2021

OTHER INSTALLMENTS WILL BE PAID IN FOLLOWING TWO MONTHLY PERIODS.

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.

Dosyalar