The effectiveness of the representation institution in Tax Executive Law

The deferment institution, which has different terms and practices, has taken its place in tax law for social, financial, economic and technical purposes. This institution, which is regulated for different purposes, mainly fiscal, in tax enforcement law, becomes operational according to the evaluations of the administration. According to the provisions of the Law No. 6183, which constitutes the tax enforcement law, taxes, duties, fees, fines and similar public revenues are included in the scope of public receivables. Therefore, the application area of the Law No. 6183 is quite wide. Postponement is a modern collection method that can be used in the collection stage of the said receivables. In other words, the deferment is an arrangement in favor of the taxpayer, which provides ease of payment to the debtor. The public debtor may be in a difficult situation for various reasons. If the public debtor is obliged to pay the debt or to convert the confiscated goods into money, it may be postponed by collecting the interest of the public receivables determined by the administration upon the request of the debtor in writing, and obtaining collateral if necessary. The application of postponement is also a requirement of being a state of social law. The creditor administration has been granted discretionary power with regard to the postponement of the debt, whose limits are determined by notification and internal circulars. The deferment institution in the tax enforcement law is an institution that is based on the principle of providing balance to the public debtor for the purposes of paying the debt, securing the public receivable and not drying the state's sources of income. Therefore, it incorporates many taxation and collection principles. Postponing a person's debt for a certain period of time may adversely affect the execution of public interests and thus public services as originally planned. For this reason, the administration should make a good assessment of the debtor's situation by taking public interests into consideration when deciding on the postponement of public receivables. Because, the regulations regarding the implementation of such an important law which affects the realization period of tax collection, which is one of the main purposes of taxation, need to be seriously considered.