It is possible to file a lawsuit to the tax courts regarding additional Mtv payments. In the lawsuit to be filed, the cancellation of the accrual receipt as an administrative act and the return of the 1st instalment payment with interest will be the subject of the lawsuit. Although the accrual is as much as the MTV accrued for 2023, the payment can be made in two instalments for those who already own a vehicle. Those who own a vehicle after the publication date of the law will pay in one instalment. On the day of payment, you can submit a petition stating that you have made a payment with reservation for Additional MTV to the Directorate of Transport Vehicles Tax Office to which you are affiliated. The competent and authorised court in the case is the Tax Court where the administration that established the administrative action is affiliated.
WHAT IS THE TIME TO FILE A LAWSUIT?
A lawsuit can be filed in the tax courts within 30 days, which is the general period for filing a lawsuit, starting from the accrual (for vehicles acquired before the Law (15 July 2023). The accrual was made as of 15 July 2023. In the lawsuit filed against the accrual, the period starts from this date, but the period is extended due to the financial holiday and then the judicial holiday. Pursuant to Law No. 5604, the period between 1 July and 20 July is a financial holiday. Pursuant to Article 1(3) of the Law, ‘Accounting recording periods, notification periods and litigation periods regarding tax-related transactions, which are required to be made within certain periods in accordance with the provisions of the Tax Procedure Law, do not operate during the financial holiday. The specified periods start to run again as of the end of the financial holiday.
WHAT IS THE EFFECT OF THE JUDICIAL HOLIDAY ON THE TIME TO FILE A LAWSUIT?
20 July-31 August is a judicial holiday. Except for the periods specified in special laws, it is possible to file a lawsuit until 7 September 2023 for the transactions that expire within this period. Although the accrual process is 15 July, the period starts from 21 July due to the financial holiday. The last day to file a lawsuit is 21 August, but the period is extended to 7 September 2023 due to the judicial holiday.