24.10.2024/60
Tax Procedural Law General Communiqué No. 571 on Increasing Tax Penalties has been published
Communiqué No. 571 published in the Official Gazette dated 19.10.2024 and numbered 32697 includes the regulations regarding the increase of tax penalties.
Article 344 of the Law No. 213 has been amended by adding a fourth paragraph and it is stipulated that the tax loss penalty to be imposed on taxpayers who engage in unregistered activities without establishing a taxpayer and cause tax loss will be increased by fifty percent.
In this context, tax loss penalties for taxpayers who earn income as a result of unregistered activities and cause tax loss will be applied with a fifty percent increase as of 2/8/2024, the publication date of Law No. 7524.
With Article 11 of the Law No. 7524, Article 353 of the Law No. 213 regulating the special irregularity penalties has been amended and the table numbered (2) indicating the application of special irregularity penalties in increasing amounts for each determination has been added to the said Law.
With the regulation specified in the first paragraph, if the taxpayers commit the acts specified in subparagraphs (1) and (2) of the first paragraph more than once in a calendar year, the special irregularity penalties will be applied at an increasing rate as of 2/8/2024, which is the publication date of the Law No. 7524. The number of determinations in determining the special irregularity penalty at an increasing rate will be followed separately on the basis of each document type and on the basis of the calendar year.
In the event that documents that are not listed in the Law No. 213 or the relevant legislation are issued instead of the documents specified in subparagraphs (1) and (2) of the first paragraph, the special irregularity penalties in the article will be applied to the taxpayers who issue these documents with a 2-fold increase. On the other hand, if the said situation is notified to the administration within five business days following the period in which the document should be issued, no special irregularity penalty will be imposed on those who are obliged to receive the document, and a 6-fold special irregularity penalty will be imposed on those who issue these documents that are not among the documents listed in Law No. 213.
The special irregularity penalty to be imposed on those who do not receive the documents listed in subparagraph (3) of the first paragraph of the first paragraph of the aforementioned article, except for those listed in subparagraphs 1 to 5 of the first paragraph of Article 232 of the Law No. 213, has been rearranged and the special irregularity penalty to be imposed on behalf of the buyers for these acts has been determined as 5.000 TL. In addition, in the event that the issue that these documents are not issued is notified to the administration by those who are not issued documents before the determination of the administration and within five business days at the latest from the date the document should be issued, no penalty will be imposed on those who are not issued documents.
With the regulation made in the first paragraph of Article 355 of the Tax Procedure Law, the special irregularity penalty to be applied in the event that those who are obliged to provide information regarding their activities such as advertisements, announcements, sales and leases made in digital media do not make a notification regarding these obligations or make their notifications incompletely or misleadingly has been redefined.
In this context, a special irregularity penalty will be imposed separately for each unreported, incomplete or misleading information and other obligations. Accordingly, a special irregularity penalty of 20.000 TL will be imposed on the taxpayer who fulfills the notification duty incompletely, separately for each unreported and incompletely notified announcement information. If the penalty to be imposed on the taxpayer for the unreported announcement information exceeds the upper limit stated in the article, the upper limit of the special irregularity penalty to be imposed will be 10 million TL.
On the other hand, if the taxpayer or tax responsible declares that he/she will pay the tax or tax difference and half of the tax loss, irregularity and special irregularity penalties imposed by the tax office within thirty days from the date of notification of the notices, or within three months from the end of the due date by showing a collateral of the type specified in the Law No. 6183 on the Procedure for Collection of Public Receivables, half of the penalty will be reduced.
For 2024, the discount rate will be applied as seventy-five percent for irregularity and special irregularity fines that do not exceed 23.000 Turkish Liras.
Taxpayers who have been imposed a tax loss penalty and taxpayers who have been imposed irregularity and special irregularity penalties exceeding 23.000 Turkish Liras for the year 2024 will be able to request reconciliation within 30 days from the date of notification of the tax/fine notice.
Special irregularity penalties are the amounts for the year 2024 and will be applied by increasing the revaluation rate determined and announced for the previous year each year, effective from the beginning of the calendar year.
This Communiqué will enter into force on the date of publication.
The Communiqué includes detailed examples regarding the implementation of the regulation.
You can access the relevant Communiqué here.
Sincerely,
BİLGENER
