Currently, one of the most important expectations for tradespeople and company partners who had a tax registration before 01.10.2008 is the retroactive registration with Bağ‑Kur.
2017 Bağ‑Kur Retroactive Registration Procedures
Retroactive Bağ‑Kur registration for 2017 became a major expectation during that year. However, that expectation cannot generally be realized at present. The reason is the 2016/20 circular, which restricts retroactive Bağ‑Kur registration: except for agricultural Bağ‑Kur, retroactive registration for citizens who have company partnerships or tax registrations can only be processed for dates after 01.10.2008. Even when taxpayers can document tax registration or partnership prior to that date, retroactive Bağ‑Kur registration is not permitted for earlier periods.
There is a single exception to retroactive Bağ‑Kur registration. If a person who did not have Bağ‑Kur registration before 01.10.2008 can produce payment receipts, vouchers, or other documents proving that Bağ‑Kur contributions were collected for that period, the paid contributions can be used to register Bağ‑Kur retroactively for the months to which those payments correspond.
Citizens who have no documentary proof of past contribution payments will not, to date, succeed in obtaining retroactive Bağ‑Kur registration even if they pursue legal action. There is no precedent decision in favor of retroactive registration where no payment evidence exists. Those who take their case to the courts usually receive negative rulings and are disappointed. Although each new restructuring announcement briefly raises hopes, those hopes have typically not been fulfilled.
The 2016/20 circular does include some exceptions for retroactive Bağ‑Kur registration. For example:
Mr. A, who started tax liability between 1993 and 2001, did not have a Bağ‑Kur registration but presented to the court a payment receipt proving he paid Bağ‑Kur contributions for four months in 1996. Because he submitted evidence that contributions were actually paid before 01.10.2008, the case resulted in a favorable decision from the Court of Cassation for retroactive Bağ‑Kur registration. That ruling provided hope for others: if citizens can prove retroactive contribution payments with valid receipts, the Bağ‑Kur registration for periods prior to 01.10.2008 can be processed according to the dates shown on those payment documents.