In short
An action or an objection against a payment order is looked at according to the type of the enforcement. Not every order opens the same court door. An objection in enforcement without a judgment is in a separate writing.
It is looked at whether the basis is a judgment or an invoice.
A tax payment order may have an administrative-court face.
The enforcement office in Ankara, or the tax authority, is looked at on the paper.
Related writings: a payment order arrived.
What is a tax payment order?
A payment order is an official document drawn up at the stage of collection of a public receivable. It carries to the taxpayer the message "pay this tax or penalty debt, otherwise compulsory collection will be passed to". The basis, in most files, is the frame of Law No. 6183 on the Procedure for the Collection of Public Receivables. A payment order is not the assessment transaction itself. The assessment is the stage at which the tax or the penalty is calculated and notified with a notice. Collection is the gathering of this receivable.
This separation separates the heading of an action against a payment order from the writing how an objection is made to a tax penalty. An objection to a penalty puts at the centre the conformity to law of the notice and of the assessment. An action on a payment order is directed at the collection document and at the receivable that can be collected.
This text is for general information. In the administrative courts the periods may have the nature of extinguishing the right. The calculation is made according to the date of service. A number of days by heart is not fixed in this writing.
Whom does it concern?
- Natural-person and company taxpayers who received service of a payment order
- Those who missed the period of the notice and met the collection paper
- Debtors who saw an attachment on their account or on their movable
- Businesses that follow the pace of collection after an examination and an assessment
- Those who remain between deferral, restructuring or an action
The national procedure applies for the tax offices and the tax courts in Ankara as well. The density of the office may affect the pace of service. It does not change the nature of extinguishing the right.
The relation of collection, attachment and the payment order
The collection office draws up a payment order for a public receivable that was not paid. If, within the statutory period after service, payment, an action or the other statutory paths are not assessed, attachment and the later compulsory steps may come onto the agenda. An attachment does not have to be the automatic and same-day result of the payment order. As the period passes, the risk rises.
Opening an action does not stop the attachment by itself. A stay of execution is a separate request in the administrative courts. If its conditions do not arise, collection may continue. If there are administrative possibilities such as security, deferral or a statutory restructuring, these are read separately as well. Each of them may carry an effect of a waiver or of a payment plan.
Provisional attachment, or provisional accrual, may be institutions different from the payment order. Without the name of the paper that arrived being read, an assumption that "this is a payment order, the attachment stops" should not be built.
The difference from an objection to a tax penalty
In an objection to a penalty and to an assessment, the dispute is most of the time over the base, the act, the fault and the type of the penalty. The window of settlement is more visible at that stage as well. The writing tax settlement is a help to that decision. At the stage of the payment order, the spectrum of the claim may narrow. Headings such as the debt having been paid, having become time-barred, never having arisen, or the payment order having been drawn up contrary to the procedure, come forward.
An action of assessment not having been opened may not always give a right, in the action on the payment order, to have the whole of the assessment tried again. This limit is the point that is mixed most often in practice. The approach "I did not object to the notice, now I will talk about everything" misleads the file.
The minute of the examination and the chronology of the assessment are connected with the process of a tax examination. The payment order is one of the last links of that chain. It is not the examination itself.
How does the process of the action work?
- Determine the type of the paper. A notice, a payment order, a notification of attachment or a provisional step are separate.
- Fix the date and the method of service. Electronic service, the post or a minute of the office is the backbone of the calculation of the period.
- Calculate the period of the administrative court according to the current provision. The periods may extinguish the right.
- Draw the limit of the claim: payment, limitation, non-existence, irregular service, or a lack of an element of the payment order.
- Write the petition of the tax court. The period, the office, the amount, the date of service and the requests should be clear.
- Assess a stay of execution separately. The action by itself does not cut the collection.
- Follow the notifications of attachment and to a third person. Bank and movable steps give rise to separate papers.
- After the decision, plan the appeal and the cassation, and the fate of the collection.
On the period, this writing does not have a number of days learned by heart. The document of service, Law No. 6183 and the current text of the procedure of the administrative courts should be read together. If there is doubt, an early assessment reduces the risk of a loss of right.
What should stand in the petition
- The date and the number of the payment order
- The date of service and the document of service
- The tax office, the period and the type of the tax
- The receipt of the amount that is claimed to have been paid
- The basis of a claim of limitation or of irregularity
- If there is a request for a stay of execution, its ground
A missing annex weakens both the dispute of the period and the dispute of proof.
Where the record of the payment order is read from
The payment order, the annotation of service and the record of collection are read side by side. A day of the action that does not stand in the file is not written into this text. The office address does not choose the competent authority. An objection to the assessment notice is not put in the place of this action. The annotation of service is separated from the collection record. The frame is read, with the service in the file, from Law No. 6183 on the Procedure for the Collection of Public Receivables.
Thinking of the payment order as a "reminder letter" is common. The document is among the transactions that open the door of compulsory collection. Missing the period may prevent the substance from being spoken of.
A partial payment does not always make the action unnecessary. The amount and the effect of a waiver should be made clear with the paper. Restructuring or deferral are administrative paths that may affect the right of action. A signature should not be put before the text is read.
An attachment is visible before third persons and banks as well. The cash flow of the business may give rise to an actual result independent of the petition of the action. For this reason the collection file and the court file are followed together.
The page tax law keeps together the cluster of assessment, examination, settlement and collection. This article is only the writing of an action against a payment order.
Electronic service, payment, deferral and restructuring
The method of service determines the start of the period. Electronic service, the post and service face to face at the office may give rise to the same legal result. The document of proof is different. The document that fell into the system not being read does not stop the period by itself. The printout of the electronic service, the screen record and the time stamp should stand in the annex of the petition. The ground "I did not see the mailbox" is not accepted in every file.
A partial payment may be an indication of good faith. It does not always make the action unnecessary. The part that was paid and the amount that remains the subject of the dispute should be separated. Deferral and a statutory restructuring may soften the collection in return for a payment plan. The text most of the time carries an effect of a waiver, of not opening an action, or of giving up an action that was opened. Before a signature is put, the sentence of the scope should be read. This writing is not a summary of the current restructuring statute. Those texts are periodic and are checked from the official source.
After the payment order is served, the assumption "I will still settle" may be misleading. The window of settlement is more visible at the stage of the notice of assessment and of the penalty. In a file that has passed to collection, the administrative path may have narrowed. Mixing the paths leads to missing both the period and the waiver.
After the attachment, the third person and the court decision
An attachment gives rise to a separate paper before a bank account, a movable, an immovable and receivables. A notice of attachment to a third person affects the cash flow of the business independently of the petition of the action. A complaint against the attachment, or separate claims, do not take the place of the action on the payment order. They may run in parallel. The minute of an attachment of movables, the valuation and the announcement of the sale carry their own periods.
If the stay of execution is refused, collection may continue. If it is accepted, the scope of the decision and the condition of security should be read. The assumption "I opened an action, the account is free" does not give rise to a transaction before the bank. Service of the relevant decision is needed. A dispute of security may come onto the agenda in the form of cash or of a letter of guarantee. The conditions depend on the file and on the discretion of the court.
The decision of the tax court may become final with a regional appeal and with the later paths of law. A decision in favour opens the dispute of the return of the amount that was paid, or of the attachment being lifted. A decision against may mean that the collection continues. The ground of the decision shows which claim was accepted. Not every heading in the petition gives rise to a result automatically.
If the chronology of the examination, of the assessment and of the collection is not kept, the wrong action is written against the wrong document. The process of a tax examination is before the assessment. An objection to a tax penalty is to the document of assessment. This writing is to the payment order, that is, to the document of collection. Melting the three in a single petition creates a risk of jurisdiction and of the period.
The tax courts and the offices in Ankara are bound to the national procedure. For a taxpayer with an address in Çankaya, competence is determined with the concrete record of the office and of the service. The local pace may affect the service. It does not change the nature of extinguishing the right.
Whether the amount in the payment order and the amount in the notice are exactly the same is checked as well. If there is a correction, a cancellation or a set-off, its reflection on the collection file is looked for. A payment that was not reflected is the document, in the action, of the claim "there is no debt". A payment that was reflected narrows the dispute in part. An account of collection, similar to an enforcement ledger, may be asked for from the tax office. An incomplete summary of the account weakens both the attachment and the petition of the action.
In a public receivable, interest, a late-payment charge and accessory receivables may be added to the principal debt. Writing only the principal in the petition of the action may not stop the collection of the accessory items. Which item is the subject of the dispute should be written one by one. The sentence "the whole debt is unlawful" leaves uncertain which transaction the court will review.
The paths of law and the periods are bound to the procedure of the administrative courts. After the decision of the tax court, a regional appeal may carry a separate calendar that extinguishes the right. This calendar also runs according to the date of service. In files where the collection actually continues without waiting for the decision, the fate of the request for a stay is followed separately. An interim decision in favour and the final decision should not be mixed.
If the taxpayer is a legal person, the document of representation and the signature circular are added to the petition. An action opened by an unauthorised person gives rise to a dispute of procedure. If the title of the company has changed, the trade-registry gazette and the tax plate should be kept current. This point is the intersection of commercial law and tax collection. This writing is not a guide to company law.
A third person's claim of ownership during the attachment is a dispute separate from the action on the payment order. The claim that the property does not belong to the taxpayer should not be squeezed into the petition of the tax court. The wrong branch of the judiciary puts both the period and the property at risk. The collection file, the minute of the attachment and the document of the claim of ownership are read separately.
Conclusion
An action against a payment order is the tax-court path of the stage of collection. It stands separate from an objection to the notice, from the process of the examination and from settlement. The periods may extinguish the right. The date of service is taken as the basis. The action does not stop the attachment by itself.
This writing is for general information. The concrete paper, the current legislation and the judicial procedure should be assessed together.
For the related frame, the page tax law may be looked at.