What are Levy Notifications?
In this stage, the primary focus is on the timely payment of public receivables, and in cases where unpaid receivables are collected by force, it begins with the notification of the order in accordance with the provisions of Law No. 6183 on the Procedure for Collection of Public Receivables. What are the notifications and contents of the payment order? At this point, according to Article 55 of Law No. 6183, individuals who do not pay public receivables on their due date are notified by a payment order requiring them to pay their debts or provide asset declarations within 7 days. Simultaneously, the payment order specifies the nature and amounts of the principal and related fees of the debt, where it should be paid, and that if not paid within the period or if asset declarations are not made, the debts will be collected by force. It is also stated that debtors may be imprisoned for up to three months until they make their asset declarations, and if they make false declarations, they will be punished with imprisonment.
However, debtors who declare that they have no assets are required to provide their last legal residence and business addresses within approximately 15 days from the date of their declaration or thereafter.
What Actions Should Be Taken First?
If applicable, they are obliged to provide their permanent administrations and the account and record numbers therein, and to provide a copy of their population registration. Otherwise, those who fail to fulfill these duties without reasonable cause will be punished with an administrative fine of up to fifty days. Although not explicitly stated in the text of the article, for the protection of debtors' rights, information is provided in the payment order and against the payment order regarding the time limits and the judicial authorities to which they can apply. It is absolutely not possible to show the delay interest in the payment order issued for the principal receivables. However, at these stages, the taxpayer is informed by including the statement "delay interest will also be collected in the payment order." Since enforcement and collection proceedings begin with the notification of the payment order, adherence to the notification procedures and principles is of utmost importance. Accordingly, it is essential that payment orders are notified to debtors in accordance with the provisions of Tax Procedure Law No. 213. However, enforcement proceedings commence if deemed necessary, while adhering to the notification procedures specified in the relevant law for the notification of the payment order.
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