Liquidation regulation for enforcement proceedings under 2 thousand TL

The administrative principles regarding the liquidation of receivables up to 2 thousand TL in enforcement proceedings have been determined. The Ministry of Treasury and Finance has determined the administrative principles regarding the liquidation of receivables up to 2 thousand TL in enforcement proceedings regulated by the omnibus law numbered 7420 last November. The circular determining the principles regarding the implementation of the temporary article 2 of the law on amendments to the income tax law and certain laws and decree laws published in the Official Gazette has determined the transactions to be carried out in enforcement files within this scope, which are followed up in enforcement offices and carried out with the Central Tracking System established within the National Judiciary Network Information System. The circular also includes provisions regarding refunds to be made from the Treasury share and refunds to be made from the universal service contribution share within the framework of refund transactions to be made by offset as a result of waiver.