In accordance with article 37 of the Law No. 6183, in accordance with the place and time of payment of the income tax return, the public receivables are regulated by special legal regulations. It is paid within 1 month from the notification to be made in accordance with the procedures and principles to be determined by the Ministry of Treasury and Finance, from the public receivables for which the payment date has not been determined in the special laws and that the last day of the payment period is the due date of the public receivables. However, it is stipulated that the public debtor can pay his debt before the due date if he wishes.
The date on which taxpayers will submit their tax returns and the date on which they will pay these taxes are specified in the law. Collection transactions generally start with the payment period. However, the payments to be made by the taxpayers who want to pay a part or all of the debt before the payment period are accepted in the same way. Payments to be made by taxpayers in return for debt items that have not accrued yet are collected in escrow. When the main payment date of the tax comes, the accounts collected from escrow are transferred to the main record.
What Will Happen to Receivables without Specified Payment Dates
In terms of place and time of payment of income tax return, it is paid within 1 month from the notification to be made in accordance with the procedures and principles to be specified by the Ministry of Treasury and Finance of the public receivables whose payment date is not specified in special laws. The maturity of public receivables such as VAT, income tax, corporate tax, special consumption tax is also explained in their own laws. It will be useful to give an example. It will be necessary to pay the corporate tax return declared with a 2-year tax return, by the end of the month in which it is submitted. This period is the special maturity specified in the corporate tax.
Payment Time for Judgment and Writ Fees
In accordance with the provisions of subparagraph (A) of paragraph 1 of Article 28 of the Act of Fees No. 492, 1/4 of the judgment and writ fees are paid in advance and the remainder is paid within 1 month from the date of notification of the decision. In so far, in cases of pecuniary and non-pecuniary damages filed due to death and bodily damage, the rate of the prepaid fee is applied as 1/20. In the event that the place and time of payment of the income tax return and the judgment and writ fee have not been paid, it does not prevent the follow-up and legal remedies from the date of notification of the judgment.