In terms of public procurement, the finalised tax debt has been regulated as a barrier of participation to tenders only in Public Procurement Law no. 4734. The authority to determine the type and amount of finalised tax debt regulated as a proficiency criteria as well, has been given to the Public Procurement Authority with the Law No. 4734. While the Public Procurement Authority uses this legal authority, must obtain appropriate opinion of Revenue Administration. The finalised social security premium debt also has been regulated as a barrier of participation to tenders in Law no. 4734, therefore it is considered that the legislator had the intendment to point out the scope of the tax in a narrow sense with the phrase OF finalised tax debt. According to our opinion, tax loss fines, late fee and interests and charges regulated as types of finalised tax debt in General Notification on Public Procurement aren't not included in the scope of narrow and technical sense of tax debt. For this reason, it is considered that these regulations are contrary to Law no. 4734. In this context, it is recommended to change as a finalised receivable or overdue debt the phrase of finalised tax debt in Law no. 4734. Additionally, regulating the legal consequences of finalised tax debt in all procurement laws in the public procurement legislation will be more appropriate for equity and desired interest in terms of public budget.
Basic assurance of taxpayers against fiscalist behaviours of officers responsible for tax transactions and inspections and member of commissions is tax jurisdictions. As a means protecting the taxpayer against such transactions of public officers cause some kind of unjust enrichment on behalf of taxpayer. Furthermore, the means of protecting public interest against unjust enrichment on behalf of tax payer is fiscal law which includes public expenditure law besides tax law. It can be expected that the taxpayers spend effort to obtain their rights under the motive of protecting their personal interests. Coming across such an effort is difficult in case of public interest violation. As a result of acting highly generous of officers responsible throughout the taxing process at times can reducing tax revenues and public resources. In case being reflected the defective will of public officers on administrative procedures and actions on public loss has been occured in the meaning in the Law no. 5018 titled Law of Public Fiscal Administration and Control. The decision procedure and action which cause the public loss whether a requirement of the task or not will be inquired within the frame of fiscal inspection law. If a loss matches up with the type defined in the Law no. 5018, an obligation of the indemnity will be occurred. In addition the sanctions of discipline and criminal law will be implemented.
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