Petition for Correction of Enforcement Office Procedure

 ENFORCEMENT DIRECTORATE
File Reference No: …/…
… TO THE ENFORCEMENT LAW COURT
OF ANKARA

COMPLAINANT:
Name and Surname – (Turkish Republic Identity Number: …)
Address

ATTORNEY:
Lawyer's Name and Surname,
Address

OTHER PARTY:
Name and Surname
Address

ATTORNEY:
Lawyer's Name and Surname,
Address

SUBJECT: Request for the legal correction of the decision of the Enforcement Office dated …/…/…

EXPLANATIONS:

1. On behalf of my client, the auction for the sale of the immovable property listed in the instruction file of the ... Enforcement Office was held on .../.../... , and the results of the auction were finalized on .../.../.... The transfer of ownership of the immovable property was made in favor of my client, who won the auction, and the VAT assessment process has been initiated regarding the transfer of the said immovable property.
2. On …/…/… date, a notification regarding the payment of VAT and stamp duty was sent to the client, stating that the VAT rate was calculated as 18% . However, according to the relevant legislation, this rate is incorrect and erroneous .
3. According to VAT legislation , the VAT rate applied to residences with a net usable area not exceeding 150 m² is 1%. The property in question has a net usable area not exceeding 150 m² . However, the Enforcement Office assessed the VAT rate at 18% . This action is clearly contrary to the legislation and needs to be corrected
4. In a petition submitted on …/…/… , our client stated that the property has a usable area of ​​less than 150 m² and requested that the VAT rate be applied at 1% . However, the Enforcement Directorate disregarded this request and continued to apply the incorrect VAT rate .
5. Circular No. KDVK-58/2010-6 dated 23/06/2010 issued by the Revenue Administration of the Ministry of Finance , the VAT rate for residences not exceeding 150 m² 1% . contrary to existing regulations and court decisions , is an unlawful act and has resulted in a loss of rights for my client.

EVIDENCE:

1. … Enforcement Office Directorate’s enforcement file numbered …/…
2. Applications and related notifications regarding VAT rates.
3. Circular No. KDVK-58/2010-6 of the Revenue Administration of the Ministry of Finance
4. Other relevant legal evidence

LEGAL GROUNDS:

The provisions of the Value Added Tax Law No. 3065, the Council of Ministers Decision No. 2007/13033, Circular No. KDVK-58/2010-6, and other relevant legislation.

CONCLUSION AND REQUEST:

For the reasons explained above, the 18% VAT assessment applied by the ... Enforcement Office Directorate, which is contrary to law and regulations, be annulled, the VAT rate for the property be determined as 1% , that the necessary corrections be made accordingly, and that the court costs and attorney's fees be borne by the opposing party .

Date: …/…/…
Complainant's
Attorney's Name and Surname
Signature