Turkey: Monthly Bulletins February, 2019

Last Updated: 9 October 2019
Article by Gozde Gurpinar and Nureddin Türk

I. Announcements

Structuring of Consumer Loans with Maturity up to 60 Months

With the provisional article added to the Regulation on Banks' Credit Transactions, before 10.02.2019 delayed collection of principal and / or interest payments debt balances of overdue loans, In the case of demand by the borrower, it can be restructured to be limited to a maximum of 60 months.

II. Legislative Amendments

The Law Amending the Criminal Procedure Code and Certain Laws was published in the Official Gazette to enter into force on the date of its publication. With the amendment to the Bankruptcy and Enforcement Law, under the Law of Bankruptcy and Enforcement, 40 thousand Turkish Liras in the appellate appeals against the final decisions given by Regional Courts of Justice of law, increased to 58 thousand 800 Turkish Liras.

Other arrangements are possible to list: Again, with the provisional article 16 added to the Law No. 2004, from

2/12/2016, The amendment of the first paragraph of Article 364 of this Law, which contains the amendments to the date of entry into force of this Law, will be applied as 40 thousand Turkish Liras to appeal limit.

With the sentence added to the first paragraph of Article 46, Law No. 5235 on the Establishment, Duties and Authorities of Judicial Courts of First Instance and Regional Courts of Justice, It was arranged that more than one delegation could be formed by the The Supreme Board of Judges and Prosecuteors in the district courts of justice For the regional courts of justice to work more effective and efficiently.

The (D) has been revoked by the Constitutional Court Second paragraph of article 286 of Criminal Procedure Law no. 5271. With respect to the offenses requiring up to two years of imprisonment, the Court of Appeals will firstly appeal to the decisions of convictions issued by the Regional Courts of Justice.

It regulated by article 307 after the second paragraph of the paragraph with an added clause of Law no. 5271. "Compliance with the reversing decision of the Supreme Court, it can be appealed only to appeal regardless of the limits of appeal or appeal against the decision of the first instance court."

III. Decisions

Decision of the Board for Protection of Personal Data dated 26/07/2018 and numbered 2018/91 about the data supervisor that does not fulfill Obligation to 'prevent unlawful access to personal data'

The personal data (name, address, phone, etc.) of the complainant were entered for shopping transactions, however, such information may also become visible during the transactions of other customers, In the defense and documents submitted to the Agency by the Company, the company is aware of the situation related to the complaint, it was determined that the incident was caused by a systemic error, a number of measures were taken to ensure that other customers are not victimized by consulting between the relevant departments ,and, promptly, when an explanation of the issues relating to the application version is considered.

In accordance with Article 12 (1) of the Law before the aforementioned victimization It was decided that an administrative fine would be imposed pursuant to Article 18 of the Law because it was concluded that the necessary technical and administrative measures could not be taken to ensure the appropriate level of security in order to protect personal data and prevent unlawful access to personal data.

If all kinds of personal data of the complainant are deleted from the Company's systems, destroyed, made inaccessible, and shared with another institution at home and abroad, then it is required to be deleted and destroyed by those institutions. It has been decided that the Company's explanations about the transactions made by the parties shall be instructed to communicate to the Complainant within 30 days from the notification of the decision pursuant to paragraph (5) of Article 15 of the Law together with the supporting documents.

In The Event That Personal Data is Obtained By Others In a Non-legal Manner, It Has Arranged The Interpretation of The Short-term for       The Data Responsible and The Notification of Personal Data to The Protection Board: The Decision of the Board of Protection of the Personal Data dated 24.01.2019 and numbered 2019/10

In accordance with Article 12 (5) of the Law, the term "as soon as possible" shall be interpreted as 72 hours and the data responsible shall notify the Board within 72 hours from the date of learning of the situation and the person responsible for the data violation shall be notified. if the contact person's contact address can be reached directly or not, if the contact person can be contacted directly, the appropriate person can be notified as soon as possible,

It was decided that:

"In case the notification cannot be made within 72 hours by the data responsible for the Board, the reasons for the delay shall be explained to the Board,

To use of the "Personal Data Violation Notification Form'' shared on the web page provided by the Board in the notification to be made to the Board.

To register the information, effects and measures taken by the data responsible for data violations and to be ready for the review of the Board.

In case a data breach occurs, a data breach intervention plan is prepared including the subjects such as reporting by the data responsible in their own eyes, notifications to be made within the scope of the Law and assessing the possible consequences of the data violation and determining who is in their own responsibility, and reviewing this plan periodically."

IV. News 

Tax Regulation on Internet Advertising

Application principles of tax cut for the internet advertising fee payments to the narrow taxpayer institutions and the taxpayer is giving internet advertising service or mediate natural people with full or limited liability, regardless of whether they are taxpayers or not, The Communiqué on the Amendment of the Corporate Tax Communiqué (Serial No: 1) prepared by the Revenue Administration was issued with the Communiqué (Serial No: 17).

Payments made to those who provide advertising services on the Internet or who mediate advertising services on the internet will be subject to a 15% tax cut under article 94 of the Income Tax Law. 15% tax cut will be made according to Article 30 of the Corporate Tax Law.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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