Our suggestion for some applications of late assessment interest - Vergi Dünyası August 2021 Volume 480


In subparagraph (d) of Article 123, titled "Special Rights", of the draft Tax Procedure Law (VUK) draft published on the website of the Revenue Administration, taxpayers have the right to demand that no penalty or delay interest be calculated based on the provisions of this Law. clause. There are no provisions on the subject in other articles of the draft. Again, in the current Declaration of Taxpayer Rights of the Administration, states, "We will base the application of tax laws in a fair, legal, impartial and competitive way in our transactions and regulations." description is included. In subparagraph g of Article 122 of the TPL draft, in which the general rights of the taxpayer are counted, “Taxpayers have the right to request guidance and clarification of the implementation for all taxpayers in the same situation, in line with the decisions that have been brought to court on the same issue and have become final.” Its provision is included.

In order to have a fair tax system and an effective voluntary compliance environment, we think that legal amendments should be made regarding the situations in which late payment interest, which is included in the TPL draft but not explicitly stated, should not be applied. In our article, the idea that the default interest should not be applied in some cases or should be applied at a lower rate has been discussed due to its importance.

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