PROVISIONAL 2 OF THE LAW NO. 7420. PROVISIONAL ARTICLE AND ENTRY INTO FORCE OF THE COMMUNIQUÉ 2. PROCEDURES AND PRINCIPLES RELATED TO THE APPLICATION OF THE ARTICLE
In the execution proceedings to be initiated pursuant to Law No. 2004 and Law No. 7155, the debtors must be real persons and the execution follow-up amount must not exceed 2.000,00-TL, including the principal receivables and pharisees, or the execution follow-up balance amount must not exceed 2.000,00-TL due to partial payments made to the file as of 15.08.2013. although the balance amount of the follow-up due to partial payments made to the file as of 15.08.2022 does not exceed TL 2,000.00, it has been arranged that these receivables will also be accepted within the scope of worthless receivables if the creditor or his representative applies to each execution file with a petition stating that they have been waived. At this point, creditors or their proxies
it is stated with importance that the waiver request to the enforcement files can be made no later than the end of the sixth month following the date of entry into force of Law No. 74201.
In order to encourage the termination of the above-mentioned enforcement proceedings by creditors or their representatives, Article 23 of the Law on Fees No. 492. according to article 2 of the fee to be collected for waiver of enforcement proceedings, and the Fees to be Collected in Exchange for the Construction of Penal Institutions and Courthouses No. 2548 and the Meal Costs to be Paid to Detainees regulated in the Law on the provision that the fee3 will not be taken.
Pays paid by the execution follow-up creditors or their proxies before the execution follow-up is initiated and the advance fees paid during the execution follow-up other than the authorized execution follow-up will not be refunded to the creditors. Brought In
with the regulation, it is also clearly regulated that the parties cannot claim any other rights and receivables such as attorney’s fees, trial expenses and other similar rights and receivables from each other or from the enforcement directorate that closed the file from the creditor party.
Provisional Article 2 of Law No. 7420 protects the mutual interests of the creditor and debtor and regardless of whether the creditor is a natural or legal person or whether the receivables are due to subscription agreements, the value added tax and special communication tax previously paid and calculated and declared by creditors for receivables that have been waived are covered by deducting the value added tax and special communication tax previously calculated and declared by creditors in accordance with the provisions of the Value Added Tax Law and the Expense Taxes Law. Businesses that keep books on a balance sheet basis, which they put on enforcement proceedings
it allocates provisions for receivables under the name of “…Doubtful Receivables” and these receivables are recorded as income. Therefore, these enterprises are under tax liability for receivables that are impossible or very difficult to collect. However, unrequited receivables regulated in Article 322 of the Law No. 213 shall be receivables that are impossible to collect according to a judicial decision or a document expressing an opinion. Receivables recorded as income even though they are not entered into the assets of enterprises as a fund are then written off as expenses due to the lack of collection opportunities, in other words, if doubtful receivables turn into unrequited receivables, the tax debt of the deleted income is considered compensated … “4Since receivables waived by the temporary article 2 of the Law No. 7420 will be considered unrequited receivables, it is also intended to compensate the tax debt fulfilled by creditors.
Pays payable to the treasury In accordance with Article 37 of the Telegraph and Telephone Law No. 406, in case GSM operators and other authorized operators renounce their receivables by taking advantage of the provision of article, 18 percent of the tracking amount contained in the relevant execution file as of 15.08.2022 will be returned to them by deducting from the treasury share they are obliged to pay, provided that the treasury share is included in the amount they renounced. October 2022, 18 percent of the tracking amount will be returned to them by deducting from the treasury share they are obliged to pay.
Pays payable in accordance with the Electronic Communications Law No. 5809 In the same way, a similar arrangement has been made for the operators authorized by the Information Technologies Authority and obliged to pay the universal service share in accordance with the Universal Service Law No. 5369, if they give up their receivables by taking advantage of the provision of the article, 1 percent of the amount given up will be refunded to them by deducting from the universal service contributions they are obliged to pay.
According to Law No. 7420, both the tax obligations fulfilled by the creditor party are compensated and the debtor party is released from the execution file.
III. ANALYSIS OF THE ARTICLES OF THE COMMUNIQUÉ
4 Of the communiqué entitled “Actions to be taken in the execution files followed in the execution offices”. in the article, the transactions to be carried out by the creditors or their representatives and the executive directors are explained in detail.
In summary; Creditors who wish to take advantage of the provision of Temporary Article 2 of Law No. 7420 will submit a petition personally or through their proxies requesting that the file be closed due to physical waiver of the execution files that meet the necessary conditions, and other requests (removal of foreclosures, etc.) in this petition.) if there are, they will also indicate them.
The enforcement directorate is the Temporary 2 of the Law No. 7420 on enforcement proceedings. it will close the file by evaluating whether it complies with the conditions specified in the article by calculating the file coverage. The issue that should be mentioned here is the Temporary 2 of the Law No. 7420 after the executive office closes the file. according to the article, it is mandatory to issue a document stating that the file has been closed due to waiver.
5 Of the Communiqué entitled ”Transactions to be made in the execution files carried out with MTS”. in the enforcement files carried out through the Central Tracking System, it is specified how to make the arrangement in Provisional Article 2, which is the part of the enforcement proceedings arising from subscription agreements created in the National Judicial Network Information System, carried out by the creditor’s representatives until the foreclosure proceedings, in the enforcement files carried out through the Central Tracking System.
The creditor’s representative will forward the waiver request to the Central Tracking System file and the file closure procedures will be performed by the creditor’s representative. In the same way, the Temporary 2 of the Law No. 7420 will be issued in the document to be issued after the file is closed. in accordance with the article, it is mandatory to add a statement stating that the file was closed due to waiver.
The following articles of the communiqué specify the procedures and principles of the deduction facility for creditors who are obliged to pay the treasury share and the universal service participation share. Pay payable to the treasury GSM operators, pursuant to the Provisional Article 2 of the Law No. 7420, will be able to deduct 18 percent of the tracking amount they have given up and/or the tracking balance in the execution file from the treasury share they are obliged to pay from the date of the withdrawal.
Paying October 1, The operators who are obliged to pay the treasury share are obliged to fill in the schedule No. 1 attached to the published Communiqué and keep it for submission to the audits to be carried out by the Tax Audit Board. Similarly, operators who are obliged to pay universal service contribution will be able to deduct 1% of the tracking amount they have given up and/or the tracking balance in the execution file from the first universal service contribution after the date they have given up in accordance with temporary Article 2. Pay Oct operators who are obliged to pay universal service contribution are also obliged to fill in the table No. 2 in the annex to the Communiqué and send it to the Information Communication and Technologies Authority.
IV. GENERAL ASSESSMENT
In the enforcement proceedings initiated in accordance with Law No. 7420 and the published Communique, Law No. 2004 and Law No. 7155; the debtors must be real persons, the amount of enforcement proceedings, including principal receivables and faris, must not exceed 2,000.00-TL, or the balance amount of enforcement proceedings must not exceed 2,000.00-TL due to partial payments made to the file as of 15.08.2014. as of 15.08.2022, it has been arranged that the balance of the tracking amount does not exceed TL 2,000.00 due to partial payments made to the file, and in addition, if the creditor or his representative applies to each execution file with a petition stating that he has waived, these receivables will also be accepted as worthless receivables.
Creditors who wish to benefit from the provision of Temporary Article 2 of Law No. 7420 must submit a waiver petition to the execution follow-up files that meet the conditions by the end of the 6th (sixth) month following the date of 09.11.2022, the date of entry into force of Law No. 7420. At this point, it should be noted that the 6 (six) month period does not start from the date of Notification, but from the date of entry into force of Law No. 7420.
Another issue that should be taken into account is the Temporary 2 of the Law No. 7420. although the article gives creditors the opportunity to waive the execution files that carry the conditions, the decision on whether to waive the execution files that carry the conditions is left to the creditor’s initiative. With these arrangements, it is aimed to protect the mutual interests of the creditor and the debtor, to relieve the debtor from the burden of the execution file and to compensate the taxes that the creditors are obliged to pay, as well as to alleviate the burden of the execution offices.
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