On 30 April 2021, the Communiqué on the Implementation of Paragraph (a) of the First Paragraph of the First Paragraph of the Provisional Article 3 of the Law No. 7226 on the Amendment of Certain Laws with Article 15 of the Law No. 7318 on the Amendment of the Tax Procedure Law and Certain Laws published in the Official Gazette dated 30 April 2021, was published in the Repeated Official Gazette on 30 April 2021. According to the Communiqué;
- Considering the restrictions imposed throughout the country within the scope of the fight against the Covid-19 epidemic disease, the last day of the submission period is between 30.04.2021 and 31.05.2021 and in terms of cheques hitting on and including these dates, In the event that the cheque is covered in the cheque account of the cheque account holder, the cheque amount must be paid.
- In terms of cheques whose last day of the submission period falls between 30.04.2021 and 31.05.2021 and including these dates, In the event that the cheque is not covered in the cheque account holder’s account, no bounced transaction will be made within the scope of the Cheque Law No. 5941 before 01/06/2021After 01/06/2021, necessary actions can be taken regarding the cheques in question.