The extended application and first installment payment periods table, prepared by Centrum within the scope of Law No. 7326 (Restructuring Law), is presented below for your information.
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ARTICLE NO. REGARDING LAW NO. 7326 |
TYPE OF APPLICATION |
APPLICATION AND FIRST INSTALLMENT PAYMENT ACCORDING TO THE LAW |
EXTENDED APPLICATION AND FIRST INSTALLMENT PAYMENT PERIOD |
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APPLICATION PERIOD |
PAYMENT PERIOD |
APPLICATION PERIOD |
PAYMENT PERIOD |
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Article 2 |
Restructuring Specified Receivables |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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Article 3 |
Restructuring Unspecified or Litigation Receivables |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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Article 4 |
Transactions at the Investigation and Assessment Phase |
31.08.2021 |
30.09.2021 |
30.09.2021[1] |
01.11.2021[2] |
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Declaration with Regret within the Scope of Article 371 of the Tax Procedure Law |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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Self-Giving Declaration |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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Article 5 |
Tax Base Increase |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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Article 6 |
Provision of Correcting Business Records |
31.08.2021 |
30.08.2021 |
30.09.2021 |
30.09.2021 |
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Declaration of Unrecorded Stocks (Commodities-Machinery-Equipment and Fixtures) |
31.08.2021 |
30.08.2021 |
30.09.2021 |
30.09.2021 |
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Declaration of Commodities-Machinery-Equipment and Fixtures Not in Operation Even though they are in the Records |
31.08.2021 |
30.08.2021 |
30.09.2021 |
30.09.2021 |
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Correction of Cash Balance and Receivables from Shareholders and Other Records Related to Them |
31.08.2021 |
30.08.2021 |
30.09.2021 |
30.09.2021 |
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Article 7 |
Restructuring Specified Social Security Institution Debts |
31.08.2021 |
31.10.2021 |
30.09.2021 |
30.11.2021 |
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Article 8 |
Incomplete Labor Premium Amounts and Undetermined Administrative Fines (Social Security Institution) in the Preliminary Evaluation, Investigation or Determination Stage |
31.08.2021 |
31.10.2021 |
30.09.2021 |
30.11.2021 |
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Article 10 |
Some Social Security Institution Claims Included in Paragraph 1, 2 and 3 of the Article |
31.08.2021 |
31.10.2021 |
30.09.2021 |
30.11.2021 |
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Dues and Other Receivables According to the Provisions of the Union of Chambers and Commodity Exchanges of Turkey and the Law of Chambers and Commodity Exchanges stated in Paragraph 4 of the Article |
30.09.2021 |
31.10.2021 |
31.10.2021 |
30.11.2021 |
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CPA and Sworn-in-CPA Dues Receivables within the Scope of Law No. 3568 stated in Paragraph 5 of the Article |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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Dues Receivables According to the Law on Tradesmen and Craftsmen Professional Organizations stated in the 8th Paragraph of the Article |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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Bar Association Fees and Internship Credit Receivables of Trainee Lawyers According to the Law on Advocacy stated in Paragraph 9 of the Article |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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EXTENDED APPLICATION AND FIRST INSTALLMENT PAYMENT PERIOD BY CREDITOR'S COLLECTION OFFICE |
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Debts to the Ministry of Treasury and Finance |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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Debts to the Ministry of Commerce |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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Debts to Special Provincial Administrations and Municipalities |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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Debts to the Investment Monitoring and Coordination Department |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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Debts to Professional Organizations and Chambers |
31.08.2021 |
30.09.2021 |
30.09.2021 |
01.11.2021 |
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Debts to the Social Security Institution |
31.08.2021 |
31.10.2021 |
30.09.2021 |
30.11.2021 |
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OTHER INSTALLMENTS WILL BE PAID IN FOLLOWING TWO MONTHLY PERIODS. |
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Kind Regards,
[1] It is valid for notifications served until 31.08.2021. There is a 30-day application period for notifications served after 01.09.2021.
[2] It is valid for notifications served until 30.09.2021. The first installment payment period for the notifications served as of 01.10.2021 is until the end of the month following the notification.
