Constitutional Court annulled some provisions in Article 153/A of the Tax Procedure Law.

Constitutional Court annulled some provisions in Article 153/A of the Tax Procedure Law.

With the decision of the Constitutional Court dated 22.03.2023 and numbered 2022/108 E., 2023/55 K., published in the Official Gazette dated 20.07.2023 and numbered 32254,

In Article 153/A added to the Tax Procedure Law No. 213 with Article 1 of the Law No. 6455; regarding the collateral application organized in case the taxpayers whose taxpayer registration is deleted due to issuing false documents start to work again,

"In the event that the conditions are not fulfilled within the thirty-day period and the status of the listed persons is maintained, the requested collateral amount is accrued as a collateral receivable on behalf of the taxpayer by accepting the last day of the given period as the due date. The accrued collateral receivable is followed and collected from the taxpayer by applying the delay increase, and all tax debts accrued by the persons listed in the first paragraph as of the date of requesting collateral are followed and collected from these persons in accordance with the Law No. 6183, with the taxpayer being jointly and severally liable." with the provisions,

The provisions regulated in the 3rd and 4th sentences of the 4th paragraph "In case the conditions are not fulfilled within the given period, the requested collateral amount is accrued as a collateral receivable on behalf of the taxpayer by accepting the last day of the given period as the due date. The accrued collateral receivable is followed and collected from the taxpayer by applying a delay increase in accordance with Law No. 6183." provisions have been canceled.

The Decree shall enter into force on 20.4.2024, nine months after its publication in the Official Gazette.