In the General Assembly of the Grand National Assembly; The Law on the Regulation of the Tobacco, Tobacco Products and Alcohol Market and the Law Proposal on the Amendment of Some Laws were obliged to guarantee up to 50 million TL.  Those who interfere with the Product Monitoring System in the cigarette and alcohol market will be sentenced to up to 8 years in prison, and those who trade in cigarettes and tobacco without a license will be sentenced to up to 5 years in prison.

Those who prevent the transmission of documents, information or data that should be transmitted electronically to the Ministry of Treasury and Finance by interfering with the Product Monitoring System (ÜİS), which enables the transfer of the product information labeled, marked, labeled or marked to the established data center with the private labels and signs that are obliged to be used to ensure tax security regardless of the authority in the proposal, or those who prevent the transmission of documents, information or data that should be transmitted electronically to the Ministry of Treasury and Finance or in a way that is not in accordance with the fact that they are not in accordance with the law.  Those who cause it to be transmitted will be sentenced to imprisonment from 3 to 8 years.

For those who want to produce macarons, leaf cigarette paper and cigarette filters, it will be compulsory to establish a facility with an annual production capacity of 2 billion pieces. The domestic production requirement required for the import of cigarettes, provided that they are of the same brand, will also be sought for the import of macarons, leaf cigarette paper and cigarette filters.

Product Monitoring System will be established and those who carry out machine and equipment operation tests, product trials or trial production without installing the Product Monitoring System; Those who produce without making the label and marking that ensure tax security will be fined at least 10 thousand liras, 1 lira per macaroon / cigarette. In addition, those who do not destroy the cigarettes and macaroons produced within the scope of machine operation tests, product trials or trial production within the period of time will be fined at least 10 thousand liras, including 1 lira per macaron / cigarette. Those convicted of tobacco, tobacco products and alcohol market offences will not be issued documents relating to activity in these markets, but the documents issued and will be cancelled.

A Gurarantee of up to 50 Million Liras Will be Requested

The Ministry of Agriculture and Forestry, taking the opinion of the Ministry of Treasury and Finance, stated that ‘the prevention of informality; prevention of counterfeiting; In order to secure public receivables such as administrative fines or tax debts, it will be able to receive up to 50 million liras of collateral (money, letter of guarantee, government bonds) from companies under certain conditions. Tobacco producers, tobacco production and marketing cooperatives will not be covered by the article. The documents related to the activity of those who do not provide the required guarantee will be suspended until the guarantee is given, and no permit, conformity and authorization certificate will be issued to another real or legal person for the facility in question during this period.

Tobacco, tobacco products, macaron, leaf cigarette paper, cigarette filter, alcohol and alcoholic beverages production and import activities; from activities within the scope of the tobacco trade authorization certificate; Up to 50 million liras of collateral can be obtained from those who have a permit, conformity and authorization certificate, as well as from the claimants for the application, amendment or extension of the permit, conformity and authorization certificate and to secure public receivables such as administrative fines, tax office and SSI receivables that may arise due to activities within this scope.

The Ministry of Agriculture and Forestry will have collateral authority in some matters. The Ministry, taking the opinion of the Ministry of Treasury and Finance, will be able to determine this guarantee with a top limit of 50 million liras (to be increased at the revaluation rate) in different amounts at the scale of the firms.

Assurance of the Ministry

The Ministry will take into account the taxpayers’ field of activity, the duration of their activity in this regard, the documents requested, the type of transaction and their production capacities together or separately. Collateral; The time, type, amount, and issues for its completion will be determined. It will be authorized to differentiate the amount of the guarantee in terms of the types of permits.

In addition, it will be able to determine different collateral amounts for those who start to work for the first time and those who continue their activities. The Ministry, again taking the opinion of the Ministry of Treasury and Finance; reduce the amount of collateral to zero and increase it for each calendar year, effective from the beginning of the calendar year, up to the revaluation rate for the previous year.

Obligation not to Owe Money to the Government

In order to obtain certain permits in the tobacco and alcohol market, it is stipulated that there is no debt to the state. For the production and import activities of tobacco, tobacco products, macaron, leaf cigarette paper, cigarette filter, alcohol and alcoholic beverages; In order to meet the requests for permission, compliance, authorization certificate application, amendment and extension of time related to the activities within the scope of the Tobacco Trade Authorization Certificate, the following conditions will be requested:

• There should be no unpaid administrative fine debt given within the scope of the law,
• There should be no overdue premium and administrative fine debt to the Social Security Institution,
• There should be no overdue debt to the tax authorities.

The Ministry of Agriculture and Forestry will obtain information that there is no debt from the Revenue Administration and the Social Security Institution. The Ministry of Agriculture and Forestry will determine the implementation procedures and principles by taking the opinion of the Revenue Administration and SSI.

Relevant Law: https://www.resmigazete.gov.tr/eskiler/2022/12/20221210-1.htm