Turkey: Amnesty program applies for customs duties

Turkey: Amnesty program applies for customs duties

An “amnesty” program in Turkey allows for the restructuring of customs duties, as well as taxes and tax assessments, penalties, and interest related to the underpayments. To participate in the amnesty program, an application must be completed and filed before the end of October 2016.

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Law no. 6738 was published in the official gazette in August 2016, to provide the amnesty provisions. With respect to customs duties, the amnesty law allows for the restructuring of:

  • Specified customs receivables
  • Unspecified customs receivables or receivables that are “in trial” (under judicial review)
  • Customs receivables that are the subject of a court appeal (receivables for which the lawsuit process continues)

As part of the restructuring program, there are provisions concerning installment payments and reduced interest applicable on late payments of customs duty. 

 

Read an August 2016 report [PDF 314 KB] prepared by the KPMG member firm in Turkey

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