INFO CENTER
22.11.2024
The Tax Procedure Law’s Tax Rates and Amounts to be applied in 2024 have been determined
With the Tax Procedure Law General Communiqué No. 556 published in the Official Gazette dated 30.12.2023 and numbered 32415 (2nd Repeated), the limits and amounts in Articles 104, repeated 115, 153/A, 177, 232, 252, repeated 257, 313, 323, 343, 352 (Schedule to the Law), 353, 355, repeated 355, 370, Annex 1 and Annex 11 of the Tax Procedure Law have been redetermined and announced.
The rates and amounts to be applied in 2024 regarding the Tax Procedure Law are given below in terms of the relevant articles:
| ARTICLE NO | SUBJECT | In 2024 Applicable Amount (TL) |
| ARTICLE 104 | Form of advertisement | |
| 1- Making the announcement at the tax office | 17.000 | |
| 3- The advertisement; | ||
| – In one or more newspapers published in the location of the tax office and on an internet news site | 17.000-1.700.000 | |
| – To be published separately in one of the newspapers published across Turkey and on an internet news site | 1,700,000 and above | |
| 4- The advertisement; | 17.000 | |
| – Announcing separately on the official website of the Revenue Administration for the tax offices affiliated to the Ministry of Treasury and Finance and on the official website of the relevant administration for the others | ||
| MUKERRER | Waiver of accrual | 200 |
| ARTICLE 115 | ||
| ARTICLE 153/A | Collateral amount | 690.000 |
| ARTICLE 177 | Limits for keeping books on balance sheet basis | |
| 1-Yearly; | ||
| – Purchase amount | 1.400.000 | |
| – Sales amount | 2.000.000 | |
| 2- Annual gross business revenue | 690.000 | |
| 3- The sum of five times the business revenue and the annual sales amount | 1.400.000 | |
| ARTICLE 232 | Obligation to use an invoice | 6.900 |
| ARTICLE 252 | Fee charged by mukhtars for ration card certifications | 20 |
| MUKERRER ARTICLE 257 |
Collateral amount | |
| 8- Those who are engaged in activities subject to license within the scope of the Petroleum Market Law No. 5015 and the Law No. 5307 on the Amendment of the Liquefied Petroleum Gases (LPG) Market Law and the Electricity Market Law and those who manufacture or import products that are obliged to use special labels and signs such as banderoles, stamps, barcodes, holograms, stamps, stamps, symbols in accordance with this article; | ||
| -New hires | 44.000.000 | |
| – Continuing operations | 440.000.000 | |
| 10- Those who trade motor vehicles defined in the Special Consumption Tax Law No. 4760 | 100.000.000 | |
| ARTICLE 313 | Fixtures and fittings to be directly expensed | 6.900 |
| ARTICLE 323 | Amount of doubtful receivables | 14.000 |
| ARTICLE 343 | Minimum penalty limit | |
| – Stamp duty | 87 | |
| – Other taxes | 170 | |
| ARTICLE NO | SUBJECT | In 2024 Applicable Amount (TL) |
| ARTICLE 352 | Irregularity grades and penalties (Schedule attached to the Law) | |
| 1st degree irregularities | ||
| 1- Capital companies | 1.100 | |
| 2- First class merchants and self-employed persons other than capital companies | 660 | |
| 3- Second class merchants | 330 | |
| 4- Those who are not included in the above and are subject to income tax by declaration method | 150 | |
| 5- Those whose income is determined in simple procedure | 87 | |
| 6- Tradesmen exempt from income tax | 40 | |
| 2nd degree irregularities | ||
| 1- Capital companies | 580 | |
| 2- First class merchants and self-employed persons other than capital companies | 330 | |
| 3- Second class merchants | 150 | |
| 4- Those who are not included in the above and are subject to income tax by declaration method | 87 | |
| 5- Those whose income is determined in simple procedure | 40 | |
| 6- Tradesmen exempt from income tax | 23 | |
| ARTICLE 353 | Failure to submit and receive invoices and similar documents and failure to comply with other formal and procedural provisions | |
| 1- Failure to issue or receive invoices, expense slips, producer receipts, self-employment receipts, including those that should be issued as electronic documents, including those that should be issued as electronic documents, including amounts different from the actual amount in these documents, issuing these documents in paper form when they should be issued as electronic documents, deeming these documents as never issued | 3.400 | |
| – Total fines to be imposed for each type of document within a calendar year | 1.700.000 | |
| 2- Failure to issue, use, keep the retail sales receipt, payment recorder device receipt, entry and passenger transport ticket, delivery note, transport delivery note, passenger list, daily customer list and the documents required to be issued by the Ministry of Treasury and Finance, including those required to be issued as electronic documents, including those required to be issued as electronic documents, including different amounts in the original and the sample, issuing them in violation of the truth, issuing them in paper form when they should be issued as electronic documents, deeming them as never issued | 3.400 | |
| – Total penalty for each determination for each type of document | 170.000 | |
| – Total penalties to be imposed for each type of document in a calendar year | 1.700.000 | |
| 4- Failure to keep the books required by the Ministry of Treasury and Finance to be kept and recorded on a daily basis, failure to record on a daily basis, failure to submit to the authorities and failure to comply with the obligation to keep and hang signs | 1.700 | |
| 6- Those who do not comply with the accounting standards, uniform chart of accounts, procedures and principles regarding financial statements and the rules and standards regarding the production of computer programs for accounting | 40.000 | |
| 7- Those who make transactions without using the tax number that is obligatory to be used in transactions to be made by public institutions and organizations and real and legal persons | 2.000 | |
| ARTICLE NO | SUBJECT | Amount to be applied in 2024 (TL) |
| 8- Printing house operators who fail to fulfill the notification duty regarding document printing within the specified period or who make incomplete or incorrect notifications | 6.600 | |
| – Total special irregularity penalty to be imposed in a calendar year pursuant to this subparagraph | 1.300.000 | |
| 9- Among the organizations that are obliged to use tax identification numbers pursuant to Law No. 4358, those who do not fulfill the notifications regarding their transactions in the specified standards and time | 8.700 | |
| 10- On behalf of the owner of the vehicle that does not stop despite the warning of the specially marked officer of the Ministry of Treasury and Finance in accordance with subparagraph (d) of Article 127 | 6.600 | |
| 11-On behalf of the taxpayer who is required to submit a certification report | ||
| Lower limit | 230.000 | |
| Upper border | 2.300.000 | |
| ARTICLE 355 | Stamp Tax | |
| – Special irregularity penalty to be imposed for each paper | 14 | |
| MUKERRER ARTICLE 355 |
Penalties for those who refrain from providing information and for those who do not comply with the provisions of Article 107/A, repeated Articles 242, 256, 257, 257, repeated Article 257 and Article 98/A of the Income Tax Law | |
| – Those who do not comply with the obligations set forth in Articles 86, 148, 149, 150, repeated Articles 242, 256 and 257, and the obligations imposed pursuant to repeated Article 257 and Article 98/A of the Income Tax Law | ||
| 1- About first class merchants and self-employed persons | 11.800 | |
| 2- Second class merchants, bookkeeping farmers and those whose earnings are determined in simple procedure | 5.800 | |
| 3- For those other than those written in the subparagraphs above | 3.000 | |
| Those who do not comply with the obligations imposed pursuant to Article 107/A: | ||
| 1- About first class merchants and self-employed persons | 6.900 | |
| 2- Second class merchants, bookkeeping farmers and those whose earnings are determined in simple procedure | 3.400 | |
| 3- For those other than those written in the subparagraphs above | 1.800 | |
| -Those who do not comply with the obligations imposed pursuant to subparagraphs (8) and (10) of the first paragraph of Article 257 (upper limit) | 4.400.000 | |
| – The total special irregularity fine to be imposed in a calendar year for those who do not comply with the obligation to certify their collections and payments with documents issued by banks, similar financial institutions or postal administrations | 8.700.000 | |
| ARTICLE 370 | Invitation to explain | |
| – Holding false or misleading documents used | 500.000 | |
| ANNEX ARTICLE 1 | Settlement limits | |
| Limit on irregularity and special irregularity penalties that can be subject to post-assessment settlement | Over 23,000 | |
| Limit for irregularity and special irregularity fines for which the discount rate in Article 376 will be applied with a 50% increase | 23.000 and below | |
| ANNEX ARTICLE 11 | Pre-assessment settlement limit | |
| Limit on irregularity and special irregularity penalties that can be subject to pre-assessment settlement | Over 23,000 |
Sincerely,
BİLGENER
