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Information Note on the Law Amending the Tax Procedural Law and Certain Laws and the Prohibition of Dismissal

30 April 2021
in Articles
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Vergi Usul Kanunu İle Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun Ve İşten Çıkarma Yasağı Hakkında Bilgi Notu
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With the Law No. 7318 on the Amendment of the Tax Procedural Law and Certain Laws (“Law”) published in the Official Gazette dated 30 April 2021, the procedures and principles regarding cheque presentation, follow-ups on bills of exchange and public receivables have been regulated by adding Provisional Article 3 to the Law on the Amendment of Certain Laws No. 7226 dated 25 March 2020 and entered into force as of 30 April 2021.

In addition, the Presidential decree on the prohibition of dismissal and the extension of unpaid leave periods regulated under Provisional Article 10 of the Labour Law No. 4857 was published and entered into force.

  • The regulations introduced by adding Provisional Article 3 to the Law No. 7226 on Amendments to Certain Laws are as follows:
  • Taking into account the restrictions imposed across the country within the scope of the fight against the Covid-19 pandemic disease, cheques whose last day of the presentation period falls between 30.04.2021 and 31.05.2021 (including these dates) cannot be presented within the said date range, and after 01.06.2021, they can be presented within the remaining presentation period.
  • Between 04.04.2021 and 31.05.2021 and including these dates, no enforcement and bankruptcy proceedings will be initiated, no precautionary attachment decision will be made and the proceedings that have already started will be suspended.
  • Between and including 30.04.2021 and 31.05.2021, execution and bankruptcy proceedings cannot be initiated for the receivables arising from public law or private law of public administrations covered by the Public Financial Management and Control Law dated 12.12.2003 and numbered 5018.
  • In terms of the amendments made in the Labour Law, with the Presidential Decree dated 30 April 2021 and numbered 3930, the “Prohibition of Dismissal“ specified in the first and second paragraphs of the Provisional Article 10 of the Labour Law numbered 4857 and the “Unpaid Leave“ periods introduced in parallel Extended until 30 June 2021.
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