Page 97 - iyi-yonetim-ilkleri

Manual On Good Administration Principles

In this regard, it was concluded that the facts that with the amendments
made in the Regulation, the new condition for participating and succeeding
in a written examination was set in addition to already existed requirements
for taking charge in the identification of risky structures, and that with
the Regulation, the engineers who met the requirements specified in the
previous legislation in effect shall also enter in the exam within six months
as of the date of effect of the Regulation and obtain at least seventy out
of one hundred in the exam, were contrary to the protection of the vested
rights and it was adjudicated that the subject Regulation did not comply
with the law.
Case 2: In the Decision of the Ombudsman Institution made on 20/05/2019
regarding the application numbered 2018/15477, the applicant requested
retroactive payment for the period when he was not able to benefit from
the tax deduction for disabled individuals.
As a result of the examination conducted by the Ombudsman Institution,
it was understood that the applicant did not follow the resources such as
“Tax Guide for Disabled Individuals”, which was published by the relative
administration for around 10 years between 11/12/2007 - 23/02/2018 and
that within this period, the applicant did not control the documents relevant
to his income such as payroll etc. and that according to all these reasons,
“the application requirement”, which was stipulated by the legislation and
under his personal responsibility, was fulfilled with delay. Nevertheless,
considering the fact that the applicant benefitted from the tax deduction
for disabled individuals between 16/01/2006 - 11/12/2007 and restarted
to benefit therefrom as of 23/02/2018 and that he worked as a member
of “disabled staff”, it was found unarguable that the applicant shall benefit
from the tax deduction; however, the correction could be reflected to the
applicant’s party to the extent permitted by law of limitation; accordingly,
income taxes paid by the applicant for the retroactive 5 years starting on
23/02/2013 until the application date (23/02/2018) shall be paid back to
the applicant; however, the income tax payments of the applicant between
11/12/2007 and 23/02/2013 would drop due to prescription and any
request for this period would be rejected.

On the other hand, considering that the principle of “improving living
conditions of the persons with disabilities” was adopted in the Constitution,
the Convention on the Rights of Persons with Disabilities of the United
Nations and other legislation, taking into account the Law No. 193, which
regulates the “tax deductions for disabled individuals”, where the State
waives some of its receivables, in the light of the experience in the field of
“protection of vested rights”, the Ombudsman Institution concluded that
some improvements were necessary in the secondary legislation.
In this respect, the Ombudsman Institution decided to submit a
recommendation to the administration where the reimbursement of

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