Lawsuit Filed For Cancellation Of Attorney License Fee
The Istanbul Bar Association announced that a lawsuit has been filed with the Council of State for the annulment of the General Communiqué on the Law on Fees (Serial No: 91).
The Istanbul Bar Association filed a lawsuit with the Council of State for the annulment and stay of execution of the General Communiqué on the Law on Fees (Serial No: 91) published in the 2nd Repeated issue of the Official Gazette dated December 30, 2022 and numbered 32059, for the exorbitant judicial fees that violate the right of access to the court and the fee of 3.855,30 TL for the ‘Attorney’s License’ in the same tariff.
From the Ministry of Treasury and Finance (Revenue Administration):
GENERAL COMMUNIQUÉ ON FEES LAW
(SERIAL NO: 91)
Purpose and scope
ARTICLE 1- (1) The purpose of this Communiqué is to determine and announce the fixed fees (including the limits determining the minimum and maximum amounts of fixed and proportional fees) included in the tariffs attached to the Fees Law dated 2/7/1964 and numbered 492 by calculating the revaluation rate.
Basis
ARTICLE 2- (1) This Communiqué has been prepared based on the second, third and fourth paragraphs of the repeated Article 138 of the Law No. 492.
Calculation of fee amounts
ARTICLE 3- (1) The revaluation rate for the year 2022 has been determined by our Ministry as 122.93% (one hundred twenty-two comma ninety-three) and announced with the General Communiqué on Tax Procedure Law (Sequence No: 542) published in the Official Gazette dated 24/11/2022 and numbered 32023.
(2) The fixed fees included in the tariffs attached to the Law No. 492 and applied in 2022 (including the limits determining the minimum and maximum amounts of fixed and proportional fees) have been increased by the revaluation rate. These increased amounts are shown in the tariffs annexed to the Communiqué to be applied as of 1/1/2023.
(3) In some positions of the tariffs numbered 2, 5 and 7 attached to the Law No. 492, there are lump sum fee amounts to be collected over the unit value such as each tonniliter of tax. Fractions up to 10 Kurus of the fee between the minimum and maximum limits, which will be found as a result of the application of the aforementioned lump sum fees to the sum of unit values, will not be collected.
Effectiveness
ARTICLE 4- (1) This Communiqué enters into force on 1/1/2023.
Execution
ARTICLE 5- (1) The provisions of this Communiqué shall be executed by the Minister of Treasury and Finance.
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From the Ministry of Treasury and Finance (Revenue Administration):
GENERAL COMMUNIQUÉ ON FEES LAW
(SERIAL NO: 92)
Purpose and scope
ARTICLE 1- (1) The purpose of this Communiqué is to determine and announce the exchange rate in US dollars that will be the basis for the calculation of consular fees and fees for all kinds of transactions carried out by the Honorary and Honorary Consulates of the Republic of Turkey in foreign currency and the precedents to be applied separately or together to the tariffs related to these transactions.
Basis
ARTICLE 2- (1) This Communiqué has been prepared based on the 79th and repeated 138th articles of the Fees Law dated 2/7/1964 and numbered 492.
Exchange rates and precedents to be used as a basis for the calculation of fees
ARTICLE 3- (1) The limits determining the minimum and maximum amounts of the fixed fees and the minimum and maximum amounts of the fixed and proportional fees in the tariffs attached to the Law No. 492 have been redetermined to be effective as of 1/1/2023 in accordance with the provision of the repeated Article 138 of the said Law.
(2) In this framework, the exchange rate that will be the basis for the calculation of the amount of fees to be collected from the transactions to be performed by the Honorary and Honorary Consulates of the Republic of Turkey has been re-determined as 1 USD = 18,77 TL and the precedent numbers to be applied to these transactions have been re-determined as shown in the table below.
3,340 for the amounts in the tariff numbered (2) of Law No. 492
1,620 for the amounts in the tariff numbered (5) of Law No. 492
0,480 for the passport fee amounts in paragraph (1) of the section titled “I-Passport Fees” of the tariff numbered (6) of the Law No. 492
0,440 for other amounts included in the tariff numbered (6) of Law No. 492
1,310 for the amounts in Part II of the tariff numbered (7) of Law No. 492
1,000 for amounts in other tariffs of Law No. 492
Enforcement
ARTICLE 4- (1) This Communiqué shall enter into force on 1/1/2023.
Execution
ARTICLE 5- (1) The provisions of this Communiqué shall be executed by the Minister of Treasury and Finance
