The collection general communiqué, which determines the principles regarding some articles of the misdemeanor law, including the provisions on the implementation of administrative fines, was published in today’s issue of the Official Gazette.
Administrative fines can be paid in 4 equal installments.
According to the Communiqué, administrative fines may be requested to be paid in installments within the payment period if the economic situation of the addressee is not suitable. Fines will be paid in 4 equal installments and the first installment will be paid within the payment period of the administrative fine, and the remaining three installments will be paid within 1 year from the date of notification of the fine, within a period to be determined by the unit that imposed the fine.
If the installments are not paid on time and in full, the remaining part of the administrative fine will become due and follow up. However, since the installments of the administrative fines, which are subject to the condition of being finalized, are not paid in due time, the remaining part of these fines can be followed up on the condition that the penalty is finalized.
25% discount on penalty paid in due time
If the administrative fine is paid within the payment period, a 25% discount will be made from the fine. The fact that the fine has been paid will not prevent the application for legal action against the administrative sanction decision in due time.
Collection timeout swarms
According to the Communiqué, the statute of limitations for collection of administrative fines; It will be 3 years for those with less than 10,000 TL, 4 years for those between 10,000 TL and 19,999 TL, 5 years for those between 20,000 TL and 49,999 TL, and 7 years for those with 50,000 TL or more.
The statute of limitations will start to run from the beginning of the calendar year following the calendar year in which the administrative fine is finalized. In the event that the administrative sanction cannot be initiated or fulfilled in accordance with the relevant provision of law, the statute of limitations will not run.
In case the statute of limitations expires, taking into account the circumstances that interrupt and stop the statute of limitations, administrative fines will not be followed and collection of these fines will be waived. However, payments made after these periods with consent will be accepted.
The punishment will not be left to the heir.
In accordance with the principle of the individuality of the penalties, in the event of the death of the real person who is the subject of the administrative fine, these penalties will not be followed from the heirs and the collection of the penalties will be waived.
If the administrative fines imposed on the natural person before or after the death date are reported to the tax office for follow-up after the death date, these fines will be returned to the unit that imposed the penalty by the tax offices. Administrative fines that were declared for follow-up before the date of death, on the other hand, are not followed by the tax office from their heirs and collection of the fines will be waived.
In the event that the administrative fine imposed on the legal person cannot be collected from the assets of the legal entity, if the real person responsible for the payment of this debt dies during the follow-up process, this debt will continue to be followed by the heirs of the real person who have not refused the inheritance. This provision will also apply to judicial fines.
With the Communiqué, 6 collection general communiqués previously published on various dates were repealed.