With the Communique on the Application of Paragraph (A) of Provisional Article (3) of the Code Amending Certain Laws Numbered 7226 published in the Repeating Official Gazette dated April 30, 2021, procedures and principles have been determined for the application of the Paragraph (A) of the “Provisional Article 3” added by the article 15 of the Code Amending Certain Laws with Tax Procedure Law numbered 7318 and published in the Official Gazette dated April 30, 2021.

As a result of the aforementioned amendment, the regulations related to (“Provisional Article 3”) introduced in accordance with the Article 2 of the Communique numbered 7226 are listed below.

  • If the checks with the submission date between 30.04.2021 and 31.05.2021 are submitted to the bank between the aforementioned dates, the amount of check must be paid, provided that the account of the check account holder has the equivalent of the check.
  • If the checks with the submission date between 30.04.2021 and 31.05.2021 are submitted to the bank between the aforementioned dates and the account of the check account holder does not have the equivalent of the check, the bounced check process under the Check Law numbered 5914 will not be carried out before 01.06.2021. After 01.06.2021, the necessary actions related to these checks will be made.