Page 10 - EY-VG_Temmuz_2021_v2

the cancellation of the transaction regarding tacit rejection
of appeals with respect to RUSF accrual made since the
payment type of commodity imported through declaration of
release for free circulation registered on behalf of claimant
because it is notified upon the expiration of 3 years of
statute of limitation that RUSF is subject to five year statute
of limitation mentioned under article 114 of TPL as well as
other funds.

2. Collection statute of limitation in terms of
RUSF

On the other hand, there is no gap such as the gap in
assessment statute of limitation in terms of collection statute
of limitation in terms of RUSF. Yet, there is not dispute
regarding the implementation of provisions of Law numbered
6183 on Collection Procedures of Public Receivables
(“LCPPR”) during collection process since RUSF is a public
3
receivable . In this context, it is required to take into account
5 years statute of limitation foreseen under article 102
regulating collection of collection statute of limitation of
the above Law according to article 1 of LCPPR in terms of
collection statute of limitation with respect to RUSF which is
a public receivable.

Conclusion

Legal gap continues in terms of assessment statute of
limitation in RUSF in scope of our legislation and a consensus
has not been reached yet in this framework. In fact, certain
authors and General Directorate of Customs claim that
three years of statute of limitation, regulated under customs
legislation of Cabinet Decree numbered 2014/6852, shall
be applied. In return, it is possible to mention that TPL
provisions shall be applicable regarding the case in the light
of above adjudgment of 7 Department of State Council.
th
On the other hand, there is no hesitation regarding the
implementation of 5 years statute of limitation foreseen
under LCPPR in terms of collection statute of limitation with
respect to RUSF application.

As a consequence, existence of different opinions regarding
assessment statute of limitation application in terms of
RUSF set forth the requirement to make a legal regulation
in order to ensure legal certainty and eliminate the legal gap
regarding the case as a necessity of rule of law principle.

3 Cevdet Bozkurt, “Statute of Limitation Problem in Resource
Utilization Support Fund (RUSF) Collected in Import”, Mali Çözüm,
No: 100, (July-August 2010), p. 127-138.).

Explanations in this article reflect the writer's personal view on the
matter. EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. disclaim any
responsibility in respect of the information and explanations in the
article. Please be advised to first receive professional assistance from
the related experts before initiating an application regarding a specific
matter, since the legislation is changed frequently and is open to different
interpretations.
10 July 2021 Temmuz 2021