In addition, provisions of the OCT apply with respect to temper sales where the provisions of the CPA and sections 253 and following of the TCO overlap3. Tempes sales are common in the real estate market, but are limited to individual buyers and sellers. Merchants are prohibited from using the temperature method of tax return. Catch-up sales payers with total sales of more than $5 million (for individual sales of homes over $150,000) must include interest on sales at a catch-up temperature. Advance payment: The buyer is required to pay at least one tenth of the purchase price (not the sale price) no later than delivery and in advance (credit card/cash). The parties can agree on a higher advance amount. In accordance with Article 256/II of the TCO, the Council of Ministers may increase the amount of the down payment and legal payment deadlines by half or twice, depending on the type of sale. The doctrine argues that a more appropriate solution is that the seller loses the right to claim time-delayed applications in relation to the period exceeding the statutory payment period in relation to section 256/III of the OCT; In this case, repayment of payments paid after the expiry of the contract may be required due to undue enrichment. A tempes sale cannot be used if the property or asset is sold at a loss or if the personal or real estate property is sold by merchants. Tempes sales cannot be used for stocks sold during normal operations. Similarly, the sale of shares or other securities cannot be used for a tempered sale. A temper-catching method allows the capital gain to be partially deferred over future fiscal years.

Temperamental sales require periodic payments or annual payments, plus interest, on payments in subsequent years. Contracts for purchases at a failure are governed by articles 253 to 263 of Turkish Bond Law (TCO). As it is a kind of sales contract, it carries all the qualities of a sales contract. For tempe sales contracts considered consumer transactions, the provisions of the Consumer Protection Act (“CPA” are applicable). The borrower receives cash for the purchase of consumer goods or other expenses. Contract to purchase at a time. Section 253/II of TCO provides that time-missed purchase contracts are void, unless they are concluded in writing. Since both parties make commitments in the agreement, it is accepted that both parties sign the agreement; Approval of a rat-tempered sales contract, entered into verbally by the parties or with the signature of only one of the parties, is therefore not sufficient.7 While the tempe-missed contracts under the credit sales contracts were governed by only two sections of the repealed act, the OATs are regulated in detail by sections 253 to 263.

Despite the inconvenience to the buyer with regard to the nature of credit sales, the prevalence of temperance sales contracts has led, in practice and due to economic needs, to regulate this type of sale in accordance with the mandatory detailed rules9. These types of sales can also help prevent the taxation of social security benefits by keeping income low. The benefits of not recognizing the entire sale may also contribute to a person still being able to benefit from the full interest deduction on student loans, break down deductions or make other income-limited deductions. In accordance with Section 255 of the CBT, catch-up contracts do not come into effect until the end of the withdrawal period, so the seller cannot request an advance payment from the buyer before the withdrawal period expires.



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