Mehmet Şimşek gave a date: There will be no tolerance for tax evasion in fuel.

The Ministry of Treasury and Finance is preventing losses and leaks in the fuel market through its regulatory arrangements and field inspections. The presence of numerous fuel companies on the tax debtors list announced by the Ministry highlights the importance of the fight against unregistered activities in this sector.

According to information obtained from the Ministry, the Revenue Administration has taken many steps to combat unregistered activities in the fuel market in cooperation with relevant institutions. Accordingly, the first regulation regarding the connection of payment recording devices to pumps at fuel stations was made in 2003. Over time, new measures were implemented due to the emergence of abuses aimed at preventing this issue.

The Administration first increased the security level of payment recording devices at fuel stations. These devices were replaced with new generation pump payment recording devices that cannot be tampered with from the outside and can share real-time information. Thus, external interference with the devices was prevented. Information regarding all sales made at fuel stations began to be transmitted to the Administration in real-time. During this process, significant legal regulations concerning the fuel market were also made. Accordingly, invoices were required to be issued at the moment the goods were delivered or the service was performed.

SECURITY DEPOSIT APPLICATION INTRODUCED

For distributors and dealers operating in the fuel market, a security deposit was required for those obtaining a license for the first time and for those continuing their activities, and regulations were made to suspend operations in cases where no security deposit was provided. This application contributed to making the sector financially more adequate. With this step, the number of distributor license holders, which was around 120 in 2018, decreased to 35.

Preventing the recording of sales through external interference, altering, deleting data, or preventing the sending of information to relevant institutions or sending false information was included in the scope of tax evasion crimes. Interventions made in systems to keep sales unregistered were defined as acts of smuggling, and these acts were subject to imprisonment of 3 to 8 years. In this case, regulations were made to revoke the license, issue a temporary suspension decision, and not grant a license for the facility subject to the license until the administrative fines imposed in this context were paid.

FIELD INSPECTIONS CONDUCTED

A condition was introduced that there should be no overdue premium and administrative fine debts to the Social Security Institution and no overdue debts to tax offices for the fulfillment of license applications, amendments, or extension requests. Thus, it was ensured that the applications and requests of those with premium, administrative fine, or tax debts could only be fulfilled if their debts were paid. It was also foreseen that distributors could not sell the fuel they purchased to another distributor. Additionally, a requirement was introduced for invoices to be issued at the moment the goods are delivered.

The Energy Market Regulatory Authority (EPDK) also took significant measures regarding the fuel market. A measure was taken to authorize legal entities applying for the establishment, implementation, maintenance, and repair of the dealer inspection system. The sector is closely monitored through field inspections. In the first 10 months of this year, 4,475 taxpayers and 293,966 nozzles at 53,396 pumps in fuel and LPG stations were inspected.

TRANSITION TO THE NATIONAL VEHICLE RECOGNITION SYSTEM

The Revenue Administration has recently made a regulation regarding the National Vehicle Recognition System (UTTS), which will enable the automatic transmission of vehicle license plate information to new generation pump payment recording devices during fuel purchases. With this system, the license plates of vehicles making fuel purchases will be automatically reflected in the payment recording devices without being manually entered, preventing the issuance of receipts for vehicles other than the one purchasing fuel.

The system will be mandatory for tax taxpayers' fuel and LPG purchases for vehicles they use in business starting from January 1, 2025. Additionally, starting from July 1, 2025, newly acquired zero vehicles will also be included in the UTTS scope within one month following the registration and licensing process.

"IT WILL BE AN IMPORTANT STEP TO PREVENT TAX LOSS"

Minister of Treasury and Finance Mehmet Şimşek recalled that they have implemented many regulations and efforts to ensure fair competition in the fuel market and effectively combat the unregistered economy, stating, "As a result of all these efforts, abuses and illegal acts in the fuel market have been largely prevented. Finally, with the implementation of the National Vehicle Recognition System in the near future, manual license plate entry and thus the issuance of illegal fuel receipts will be prevented, marking an important step in preventing tax loss at fuel stations."

Şimşek, who reminded all parties that will be included in the application, stated, "Taxpayers operating fuel stations must ensure that at least one pump unit is compatible with the system by the end of the year. It is important for fuel stations to provide all necessary support during the establishment and operation of this system. The responsibility for maintaining the connections made within the system and ensuring that the system is continuously online will rest with the taxpayers operating the fuel stations."