Skip to content

⚖️ Statutory & Legal Rules (KMK, TBK & e-Archive)

This specification defines the regulatory, statutory, and tax compliance requirements governing debt recovery, document archiving, late penalties, and e-invoicing.

1. Statutory Late Penalty (KMK Art. 20/2)

Under Article 20, Paragraph 2 of the Turkish Condominium Law (Kat Mülkiyeti Kanunu No. 634), property owners who fail to pay their assessment shares are subject to statutory late payment compensation:

"Gider veya avans payını ödemeyen kat maliki hakkında, diğer kat maliklerinden her biri veya yönetici tarafından... dava açılabilir, icra takibi yapılabilir. Gider ve avans payının tamamını ödemeyen kat maliki ödemede geciktiği günler için aylık yüzde beş hesabıyla gecikme tazminatı ödemekle yükümlüdür."

Mathematical Formulation (Pro-Rata Daily Model)

To maintain alignment with expert witness and enforcement court standards, late fees accrue on a daily pro-rata basis ($30$-day divisor convention):

$$\text{Days Late} = \max(0, \text{Current Date} - \text{Due Date})$$

$$\text{Daily Rate} = \frac{\text{Monthly Rate}}{100 \times 30} = \frac{5.00}{3000} \approx 0.001667$$

$$\text{Late Penalty} = \text{Base Amount} \times \text{Daily Rate} \times \text{Days Late}$$

  • Managerial Toggle: While the default KMK rate is 5.00% (is_late_fee_enabled = TRUE), site management retains the authority to disable late fees via PUT /api/v1/manager/settings/late-fee.
  • Dispute Invariant: If is_late_fee_enabled = FALSE or the current date is on/before due_date, accrued penalty evaluates strictly to 0.00 TRY.

2. Statutory Document Retention (TBK Art. 147 & VUK Art. 253)

The engine enforces digital record retention according to Turkish statutory limitation periods:

Statute Scope Mandatory Retention Period Implementation
TBK Art. 147/1 Periodic dues, maintenance fees, and property debt litigation. 5 Years GET /api/v1/portal/dues/history queries retain and filter records covering the trailing 5 calendar years.
VUK Art. 253 e-Archive tax invoices and accounting transaction vouchers. 5 Years Worker generated e-Archive XMLs (GIB-*.xml) stored in persistent storage.
TTK Art. 82 Commercial books and double-entry ledger journals. 10 Years ledger_entries and vault_transactions records are immutable and permanent.

3. Digital Receipts & e-Archive Invoicing (UBL-TR)

All document generation is asynchronous via the Python worker, producing standardized document identifiers:

Assessment Settled ──► RCP-XXXXXXXX.pdf (Aidat Tahsilat Makbuzu)
                   └──► GIB-XXXXXXXX.xml (e-Arşiv Faturası: SATIS)

Assessment Refunded ─► REF-XXXXXXXX.pdf (Aidat İade / İptal Dekontu)
                   └──► GIB-REF-XXXXXXXX.xml (e-Arşiv Faturası: IADE)

Tax & Monetary Schemas

  • Service Fee Split: The resident pays the dues base amount plus the platform intermediary fee (2.70% platform fee + 20% VAT).
  • Invoice Type Codes: Standard platform sales emit cbc:InvoiceTypeCode = "SATIS", while refund reversals emit cbc:InvoiceTypeCode = "IADE" under UBL 2.1 schemas.
  • Storage Isolation: To prevent privacy breaches and IDOR vulnerabilities, document handlers verify unit_id ownership prior to serving disk artifacts.