NEWSLETTER-2020-metin

328 NEWSLETTER 2020 c) The related taxes accrued upon the submission of the abo- ve-mentioned tax returns must be paid within the statutory period; In the latest version of the Article that was amended through Law No.7194, it states that in the case of offsetting pay- ments, payments that are not made up to 10% of the amount required to be paid on the basis of subsequent determinations shall not prevent the benefit of the tax reduction. Prior to these amendments, although taxpayers met the de- mands of the Value Added Tax Returns System in full and on time, the late fulfillment of deductions or problems occurring in the Administration’s system prevented the application of tax reductions for tax-compliant taxpayers. With this con- text, amendments have been made in order to minimize these types of unfairness through Law No. 7194. d) Taxpayers may not have unpaid tax debts (including penalti- es and accessory receivables) exceeding TRY 1.000; e) Moreover, taxpayers who committed tax evasion in the year of the discounted application, and in the four preceding ca- lendar years, are not allowed to benefit from the discount. Whether or not all of these conditions are met by taxpayers can be controlled with an inquiry from the Interactive Tax Office prior to the relevant tax return being submitted. However, we would like to emphasize that there may be data indicating that one or more of the above conditions have not been met due to systematic difficulties or delays with the administration. In this instance, by taking these prob- lems into consideration, it is more sensible for the taxpayers to submit their returns, with reservation, and then file a lawsuit. Unfair Tax Reductions and Their Enforcement Taxpayers who benefit from tax deductions within the scope of this Article are subject to a reduction in the relevant taxation period if, in the case of later determination, they do not fulfill the prescribed