A heavy fine for cash payments is coming.

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According to the communiqué published in the Official Gazette by the Revenue Administration of the Ministry of Treasury and Finance, it has become mandatory for non-taxpayers to make payments over 7,000 lira to taxpayers through banks, financial institutions, or the postal administration. With this regulation, if the obligation to provide evidence regarding collections and payments is not fulfilled, separate penalties will be imposed on both the recipient and the payer of the payment. Whether the payer is a taxpayer or not will not be considered for imposing a penalty.

THOSE WITHOUT BANK ACCOUNTS WILL USE PTT OR ATMs

Individuals without bank accounts or credit cards will also be required to provide evidence for payments over 7,000 lira. Therefore, if these individuals make their payments to the sellers' accounts by going to banks or PTT branches and ATMs, it will be considered that the obligation to provide evidence has been fulfilled. If a consumer without any bank account or credit card pays for a product worth 15,000 lira by going to the seller's bank branch and depositing the amount into the seller's account, no penalties will be imposed on the buyer or the seller. However, if the consumer pays the product price of 15,000 lira in cash to the seller, even if the seller deposits this amount into their own bank account, it will be deemed that the obligation to provide evidence has not been fulfilled, and separate penalties will be imposed on both the buyer and the seller.

PENALTIES WILL BE IMPOSED ON BOTH THE BUYER AND THE SELLER

The communiqué provided various examples for implementation. Mr. (A), who works as a civil servant in a public institution, purchased a refrigerator for 20,000 lira from the company (B), which deals in retail white goods, for personal use. Since the amount of the refrigerator exceeds the 7,000 lira limit, the payment for this transaction must be made through intermediary financial institutions. If the obligation to provide evidence is not fulfilled in this collection and payment, separate penalties will be imposed on civil servant Mr. (A) and company (B).

EXPLANATION AND RECEIPT REQUIREMENT FOR BRANCH PAYMENTS

According to the communiqué, if payments are made to the account of the collector by personally going to the branches of intermediary financial institutions and including explanations related to the transaction, the conditions will be considered fulfilled. For example, Mr. (C), who does not have any bank account or credit card, purchased a table worth 15,000 lira from the company (D), which deals in retail furniture. Mr. (C) went to a branch of the bank where company (D)'s account is located to make the payment, including explanations related to the transaction and obtaining a bank receipt in return. In this case, the obligation will be considered fulfilled, and no penalties will be imposed on Mr. (C) and company (D).

IT IS ALSO A CRIME FOR THE SELLER TO RECEIVE CASH AND DEPOSIT IT INTO THEIR OWN ACCOUNT

The communiqué included various examples for implementation. It explained how the process will work. For instance, Mr. (E), who does not have any bank account or credit card, purchased a mobile phone worth 25,000 lira from Mr. (F), who deals in retail mobile phones. Mr. (E) paid the amount for the mobile phone in cash to Mr. (F) at the time of the transaction. Mr. (F) then deposited this amount into his own account by going to the bank branch. In this case, the obligation to provide evidence will not have been fulfilled, and separate penalties will be imposed on both Mr. (E) and Mr. (F).