The Law No. 7318 on the Amendment of the Tax Procedure Law and Certain Laws Under Covid 19 Measures

With the “The Law No. 7318 on the Amendment of the Tax Procedure Law and Certain Laws” published in the Official Gazette numbered 31470 on Friday, April 30, 2021, In order to prevent loss of rights due to the restrictions applied during the pandemic period, it was regulated that the execution and bankruptcy proceedings were suspended until 31 May 2021 with the presentation of the checks to the banks. Execution and bankruptcy proceedings will not be initiated between April 30, 2021 and May 31, 2021 for receivables of public administrations arising from public law or private law.

According to the accepted motion, checks that hit the last day of the submission period between April 30 and May 31 cannot be submitted between these dates. However, the submission process can be made for the remaining period after 1st of June.

Between April 30 and May 31, enforcement and bankruptcy proceedings will not be initiated for receivables based on the due bills of exchange, including these dates, no precautionary assessment decision can be made and the proceedings that have already begun will be suspended.

On the other hand, enforcement and bankruptcy proceedings will not be initiated between 30 April 2021 and 31 May 2021 regarding the natural claims of public administrations within the scope of the Public Financial Management and Control Law from the sand law or private law.

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