The Revenue Administration (GİB) clarified the regulation that stipulates a special irregularity penalty for those who use POS devices belonging to someone else, and stated that “The fact that the customer to whom the goods are delivered or the service is performed and the card holder who makes the payment are different persons is not considered among the acts subject to punishment within the scope of the regulation.”
In a written statement made by the Revenue Administration, it was reminded that with the recent legal regulation, in cases where taxpayers make collections for the sale of goods or provision of services through payment systems or devices (POS and similar devices) that are not registered in the name of their taxpayer, except for permitted cases, a three-fold special irregularity fine will be imposed on the taxpayers making the collection and on those who use the devices for each transaction, and the special irregularity fine to be imposed within a calendar year will not exceed 20 million lira.
In the statement, it was pointed out that it was deemed necessary to make a statement in order to eliminate the hesitations reflected in the public regarding the implementation of this regulation, and it was evaluated that “The regulation aims to prevent unregistered transactions in this regard by imposing special irregularity penalties on those who make collections made through cards used as payment instruments such as credit cards or bank cards for the delivery of goods or performance of services, through electronic devices/systems (POS and similar devices) of other taxpayers or non-taxpayers, and on those who allow these electronic devices/systems to be used.”
TAXPAYERS HESITATE
In the statement, it was emphasized that taxpayers are hesitant about whether they will be subject to penalties if they allow other workplaces to use the physical or virtual POS device allocated to them by the bank based on the contract between them within the scope of a dealer, sub-dealer or similar relationship, and it was continued as follows:
“In accordance with the banking legislation, taxpayers may allow their sub-workplaces to use the physical POS device or virtual POS allocated to them by banks within the scope of a dealer-sub-dealer relationship or similar relationship, based on the contract between them, in accordance with the regulations in the relevant legislation. Accordingly, taxpayers who use the POS device allocated to them within the scope of a dealer-sub-dealer relationship or similar relationship and who make collections for the goods and services they deliver through these devices may act as foreseen in the relevant legislation, provided that they fully and timely fulfill their obligations regarding the preparation of documents, recording of revenues and other obligations in accordance with the provisions of the law.”
In the statement, it was stated that the Ministry could make the necessary administrative arrangements to ensure that the processes in commercial life continue without interruption and to prevent unregistered activities, and the following was noted:
“Another issue of uncertainty is whether a fine will be imposed if the customer and the cardholder making the payment are different persons in the purchase of goods and services. The fact that the customer to whom the goods are delivered or the service is performed and the cardholder making the payment are different persons is not considered among the acts subject to punishment within the scope of the regulation. In other words, in the application of the article, it does not matter who the cardholder making the payment is. Therefore, there is no question of a special irregularity fine being imposed for using someone else’s credit card while making a payment.”
