Author: Canan Doksat
Introduction
In order to determine the procedures and principles regarding the implementation of certain articles of the Misdemeanor Law No. 5326 (“Law”), which is the general procedural law for administrative fines, the Ministry of Treasury and Finance (“Revenue Administration”) has published the General Communiqué on Collection Serial B, No. 18 in the Official Gazette dated May 10, 2023 and numbered 32186. The effective date of the Communiqué is set as June 1, 2023.
Within the scope of the said Communiqué, there are detailed regulations on matters such as the issues that should be included in the administrative sanction decision, notification procedure, finalization, payment period and place, enforcement procedure, statute of limitations, installments, discount and refund.
This article focuses on (i) the elements that should be included in administrative sanction decisions, (ii) finalization, (iii) the option of discounts and installments, and (iv) refunds.
Elements to be Included in Administrative Sanction Decisions
Pursuant to Article 5 of the Communiqué, administrative sanction decisions must include the following elements:
- The identity and address of the person against whom an administrative sanction decision is issued
- The act that is subject to administrative sanction and constitutes a misdemeanor, the place and time of the act, the evidence to prove that the act was committed
- Date of the decision and the identity of the public officials who issued the decision
- Amount, payment period and place of the administrative fine
- The legal remedy, authority and time period that can be applied against the administrative decision and the right to request discounted payment and installments
- Sanctions for non-payment
