52 / 522
As the commercial agent has been voluntarily appointed through a
proxy, it cannot be considered as “legal representative” within the
meaning of Reiterated Art. 35 of Law no. 6183. If the opposite of this
statement is accepted, each person who has been granted a voluntary
representation authority, such as customs brokers who have been grant-
ed an authority to pursue customs operations, these persons will be
liable pursuant to this article; however, it is clear that Reiterated Art.
35 of Law no. 6183 has no such intention.
Pursuant to the explanations under the title “VIII. Liability of
Legal Representatives” of the Communique (Serial: A Item No: 5) per-
taining to Amendment of General Communique of Collection (Serial:
A Item No: 1), the “
Legal representative pursuant to Reiterated Art. 35
of Law no. 6183 shall be;
•
Pursuant to Law no. 6762 (abrogated), a person or persons
who have been authorized to represent the company by the arti-
cles of association, or who have been granted representation
authority by the BoD or general assembly, with the authority
that arises from the articles of association,
•
Pursuant to Law no. 6102, BoD members who have been
appointed pursuant to the articles of association or elected by
the general assembly, or under the condition to have at least
one BoD member, third persons who have been appointed as
director by the BoD
.”
Liability Pursuant to Tax Procedure Law
Art. 10 of Tax Procedure Law No. 213 (“TPL”) regulates the lia-
bility of legal representatives. Pursuant to this Article, in the event that
the legal persons or minors and wards, and institutions which do not
have legal personality, such as foundations or communities, are tax-
payers or are tax responsible, their obligations shall be performed by
their legal representatives, by those who direct the institutions that do
not have a legal personality, and by their representatives, if any. Tax
receivables, and other receivables related to tax receivables that could
not be collected from taxpayers or tax responsibles because of the fail-
ure of those persons to perform their obligations, will be collected
from the personal assets of the persons who did not perform their legal
obligations.
36
NEWSLETTER 2015