Enforcement Amnesty Communiqué Published in the Official Gazette

The communiqué of the Ministry of Treasury and Finance, known as executive amnesty in the society, entered into force by being published in the Official Gazette dated 25 January 2023 and numbered 32084.
The Communiqué of the Ministry of Treasury and Finance on the Procedures and Principles Regarding the Implementation of the Provisional Article 2 of the Law on Amending the Income Tax Law No. 7420 and Some Statutory Decrees was published in the Official Gazette dated 25 January 2023 and numbered 32084.
According to the Communiqué, enforcement proceedings for which enforcement proceedings were initiated per the Execution and Bankruptcy Law No. 2004, and the proceeding amount does not exceed 2 thousand Turkish Liras, may be terminated. For this, waiver requests can be sent via UYAP.
The purpose of the Communiqué is explained in the first article of the Communiqué as to determine the procedures and principles regarding the implementation of the temporary article 2 of the Income Tax Law No. 7420.
In the 4th article of the communique, which describes the procedures to be made for a waiver, it is regulated that the creditor or his attorney will request a waiver to the enforcement officer, and this request can be made in the form of submitting a physical petition to the file or through the Attorney Portal and the Institution Portal.
The actions to be taken at the executive directorate upon the waiver request are also explained in the communiqué. Accordingly, the executive director accepts or rejects the request, depending on whether the waiver request complies with the conditions. In this, it is checked whether the follow-up amount is below or above 2 thousand Turkish Liras.
In addition, how the refund procedures will be carried out by deduction because the waiver is regulated in the 6th article of the communiqué. The Communiqué entered into force as of 25 January 2023, when it was published.
For details, see: https://www.resmigazete.gov.tr/eskiler/2023/01/20230125-2.htm