What Are The Innovations Brought By The Law Number 7333 To The Customs Law Number 4458?

The Law Number 7333 Amending Some Laws and Decrees of Law was adopted on 18 July 2021. On 28 July 2021, it was published in the Official Gazette numbered 31551 and entered into force.

With the Law Number 7333, a new situation has been added to the first paragraph of Article 211 of the Customs Law Number 4458, in which requests for the refund or removal of taxes cannot be accepted.

Before the entry into force of Law Number 7333, it was regulated in the first paragraph of Article 221 of the Customs Law that if the customs duties that should not have been paid or accrued by the Law were paid or accrued as a result of a deliberate falsification by the person concerned, the requests for the refund or removal of these taxes would not be accepted.

With the Law Number 7333, even if the customs duties that should not be paid or accrued by law have been paid or accrued as a result of increasing the customs value of the goods subject to trade policy measures with the taxpayer’s own declaration, it has been ruled that requests for the return or removal of these taxes cannot be accepted.

WHAT ARE THE AMENDMENTS BRINGED BY LAW NUMBER 7333 TO THE CHECK LAW NUMBER 5941?

Pursuant to Article 5 of the Check Law Number 5941, the person who causes bad check is punished with a judicial fine of up to one thousand five hundred days for each check, upon the bearer’s complaint. The Court also prohibits making out checks and opening checking accounts; In the event that this prohibition exists, the prohibition of making out checks and opening a checking account will continue. If the judicial fines are not paid, this penalty is directly converted to imprisonment without a decision to employ them in a publicly beneficial job. With the Law Number 7333, some changes were made regarding the execution process of these penalties. According to this;

The execution of the sentences of those convicted of crimes committed until 30/4/2021 will be halted.

The convict has to pay the creditor one tenth of the unpaid portion of the check value until 30/6/2022 as of the publication date of the Law amending this paragraph, that is, as of 28/07/2021. If the remaining part is paid in fifteen equal installations with two-month intervals as of 30/6/2022, the court will decide to abolish the criminal conviction with all its consequences. If one-tenth of the unpaid portion of the check is not paid until 30/6/2022, the Court decides to continue the execution of sentence upon the creditor’s complaint.

If the convict does not pay one of the installments for the first time in due time, this installment will be added to the end of the term as an installment. If one of the remaining installments is not paid, the court decides to continue the execution of sentence upon the complaint of the creditor.

These provisions can be applied during the execution phase, in terms of crimes committed until 30/4/2021 and whose trial continues, provided that one tenth of the unpaid portion of the check is paid to the creditor until 30/6/2022 and within the specified installments.

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