Irregularity and Special Irregularity Penalties

Year 2023

ITEM NO.	PLOT	Amount to be Applied in 2023 (TL)
ARTICLE 352	Degrees and penalties of irregularities (Schedule depending on the law)
	Irregularities of the first degree	700
	1 – Capital companies	700
	2- First-class merchants and self-employed people outside the capital company	420
	3- Second-class merchants	210
	4- Those who are subject to income tax by declaration method other than the above	95
	5- Those whose earnings are determined in a simple way	55
	6- Tradesmen exempt from income tax	26
	II-degree irregularities	370
	1- Capital companies	370
	2- First-class merchants and self-employed people outside the capital company	210
	3- Second-class merchants	95
	4- Those who are subject to income tax by declaration method other than the above	55
	5- Those whose earnings are determined in a simple way	26
	6- Tradesmen exempt from income tax	15
ARTICLE 353	Failure to give and receive invoices and similar documents and failure to comply with other form 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 amounts different from the actual amount in these documents, issuing these documents as paper when they should be issued as electronic documents, these documents are deemed not to have been issued at all.	2.200
		1.100.000
	– The total penalty to be levied for each type of document in a calendar year

	2- Failure to issue retail sales receipts, payment recording device receipts, entrance and passenger transport tickets, delivery notes, transport waybills, passenger lists, daily customer lists and documents that are required to be issued by the Ministry of Treasury and Finance, including those that must be issued as electronic documents. not to be used, not to be kept, to include different amounts in the original and the sample, to be issued untruthfully, to be issued as a paper document when it should be issued as an electronic document, to be deemed not to have been issued at all.	2.200

	– Total penalty for each determination in relation to each type of document	110.000
	– The total penalty to be levied within a calendar year for each type of document	1.100.000
	4- The books that are obliged to be kept and recorded on a day-to-day basis by the Ministry of Treasury and Finance; Failure to keep, not to register on a day-to-day basis, not to submit to the authorities, and not to comply with the obligation to keep and hang a sign	1.100
	6- Those who do not comply with the determined accounting standards, the procedures and principles regarding the uniform chart of accounts and financial statements, and the rules and standards regarding the production of computer programs for accounting	26.000
	7- Those who make transactions without using the tax number, which is obliged to be used in transactions to be made by public institutions and organizations and real and legal persons,	1.300
		..


ITEM NO.	PLOT	Amount to be raised in 2023 (TL)
	8- Printing house operators who do not fulfill their notification duty regarding document printing within the specified time or who make the notification incompletely or incorrectly	4.200
	– The total penalty for special irregularities to be levied in a calendar year pursuant to this subparagraph	840.000
	9- Pursuant to Law No. 4358, those who do not fulfill the notifications regarding their transactions from the organizations that are obliged to use a tax identification number in accordance with the specified standards and time.	5.500
	10- Pursuant to subparagraph (d) of Article 127, 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	4.200
	11 – On behalf of the taxpayer who is required to submit the attestation report
	Lower limit	150.000
	Upper limit	1.500.000
ARTICLE 355	In Stamp Duty
	– Special irregularity penalty to be imposed for each paper	9
DUPLICATE ARTICLE 355	Penalties for those who refrain from providing information and those who do not comply with the provisions of Article 107/A, duplicate Articles 242, 256, 257, and Article 98/A of the Income Tax Law
	– Those who do not comply with the requirements of Articles 86, 148, 149, 150, 242, 256 and 257 and the requirements imposed pursuant to Article 257 and Article 98/A of the Income Tax Law
	1- About first-class merchants and self-employed people	7.500
	2. About second-class merchants, book-keeping farmers, and those whose earnings are determined by a simple procedure	3.700
	3- About those other than those written in the above paragraphs	1.900
	Those who do not comply with the requirements imposed under Article 107/A:
	1- About first-class merchants and self-employed people	4.400
	2. About second-class merchants, book-keeping farmers, and those whose earnings are determined by a simple procedure	2.200
	3- About those other than those written in the above paragraphs	1.180
	– Those who do not comply with the requirements imposed pursuant to subparagraphs (8) and (10) of the first paragraph of Article 257 (upper limit)	2.800.000
	– A total special irregularity penalty to be imposed within a calendar year for those who do not comply with the obligation to prove their collections and payments with documents issued by banks, similar financial institutions or postal administrations	5.500.000
ARTICLE 370	Invitation to explanation
	– The amount of fake or misleading documents used	320.000
ADDITIONAL ARTICLE 1	Settlement limits
	Limit on penalties for irregularities and special irregularities that can be subject to post-assessment settlement	Over 15,000
	Limit on penalties for irregularities and special irregularities, in which the discount rate in Article 376 will be applied with an increase of 50%	15,000 and below
ADDITIONAL ARTICLE 11	Pre-assessment settlement limit
ADDITIONAL ARTICLE 11	Limit on penalties for irregularities and special irregularities that can be subject to pre-assessment settlement	Over 15,000

Year 2022

ITEM NO.	PLOT	Amount to be Applied in 2022 (TL)
ARTICLE 104	Form of the ad
	1- Making the announcement at the tax office	4.900
	3-Advertisement;
	– It is made in one or more newspapers published in the place where the tax office is located	4.900-490.000
	– To be made separately in one of the newspapers published throughout Turkey	490,000 and above
DUPLICATE ARTICLE 115	Accrual abandonment	58
ARTICLE 153/A	Collateral holder	200.000
ARTICLE 177	Bookkeeping terms on the basis of balance sheet account
	1-Year;
	– Purchase amount	400.000
	– Sales amount	570.000
	2- Annual gross business revenue	200.000
	3- The sum of five times the business revenue and the annual sales amount	400.000
ARTICLE 232	Obligation to use invoices	2.000
ARTICLE 252	The fee charged by the headmen for the approval of the report card	5,80
DUPLICATE ARTICLE 257	Coverage Amount
	New hires	13.000.000
	Ongoing activities	130.000.000
ARTICLE 313	Fixtures and loincloths to be written off as direct expenses	2.000
ARTICLE 323	Amount of bad debts	4.000
ARTICLE 343	Minimum penalty limit
	– Stamp duty	25
	– In other taxes	50
ARTICLE 352	Degrees and penalties of irregularities (Schedule depending on the law)
	*Irregularities of the first degree*	320
	1- Capital companies	320
	2- First-class merchants and self-employed people outside the capital company	190
	3- Second-class merchants	95
	4- Those who are subject to income tax by declaration method other than the above	43
	5- Those whose earnings are determined in a simple way	25
	6- Tradesmen exempt from income tax	12
	*II-degree irregularities*	170
	1- Capital companies	170
	2- First-class merchants and self-employed people outside the capital company	95
	3 – Second-class merchants	43
	4- Those who are subject to income tax by declaration method other than the above	25
	5- Those whose earnings are determined in a simple way	12
	6- Tradesmen exempt from income tax	6,80


ITEM NO.	PLOT	In 2021
ITEM NO.	PLOT	Amount to be applied (TL)
ARTICLE 353	Failure to give and receive invoices and similar documents and failure to comply with other form 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 amounts different from the actual amount in these documents, issuing these documents as paper when they should be issued as electronic documents, these documents are deemed not to have been issued at all.	500
	– The total penalty to be levied for each type of document in a calendar year	250.000
	2- Retail sales receipts, payment recording device receipts, entrance and passenger transport tickets, delivery notes, transport waybills, passenger lists, daily customer lists and documents that are required to be issued by the Ministry of Treasury and Finance, including those that should be issued as electronic documents, should not be issued, used, kept, different amounts should be included in the original and sample, issued untruthfully, and issued as electronic documents. to be considered as not edited at all	500
	– Total penalty for each determination in relation to each type of document	25.000
	– The total penalty to be levied within a calendar year for each type of document	250.000
	4- The books that are obliged to be kept and recorded on a day-to-day basis by the Ministry of Treasury and Finance; Failure to keep, not to register on a day-to-day basis, not to submit to the authorities, and not to comply with the obligation to keep and hang a sign	500
	6- Those who do not comply with the determined accounting standards, the procedures and principles regarding the uniform chart of accounts and financial statements, and the rules and standards regarding the production of computer programs for accounting	12.000
	7- Those who make transactions without using the tax number, which is obliged to be used in transactions to be made by public institutions and organizations and real and legal persons,	600
	8- Printing house operators who do not fully or partially fulfill their notification duty regarding document printing	1.900
	– The total penalty for special irregularities to be levied in a calendar year pursuant to this subparagraph	380.000
	9- Pursuant to Law No. 4358, those who do not fulfill the notifications regarding their transactions from the organizations that are obliged to use a tax identification number in accordance with the specified standards and time.	2.500
	10- Pursuant to subparagraph (d) of Article 127, 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	1.900
	11- On behalf of the taxpayer who is required to submit the attestation report
	Lower limit	68.000
	Upper limit	680.000
ARTICLE 355	b) In Stamp Duty
	– Special irregularity penalty to be imposed for each paper	4,20
DUPLICATE	Penalties for those who refrain from providing information and those who do not comply with the provisions of Articles 107/A, 256, 257, 257 and Article 98/A of the Income Tax Law
ARTICLE 355
	Those who do not comply with the requirements of Articles 86, 148, 149, 150, 256 and 257 and the obligations imposed pursuant to Article 257 and Article 98/A of the Income Tax Law
	1- About first-class merchants and self-employed people	3.400
	2. About second-class merchants, book-keeping farmers, and those whose earnings are determined by a simple procedure	1.700
	3- About those other than those written in the above paragraphs	880
	Those who do not comply with the obligations imposed pursuant to Article 107/A
	1- About first-class merchants and self-employed people	2.000
	2. About second-class merchants, book-keeping farmers, and those whose earnings are determined by a simple procedure	1.000
	3- About those other than those written in the above paragraphs	530
	– Those who do not comply with the requirements imposed pursuant to subparagraph (8) of the first paragraph of Article 257 (upper limit)	1.300.000
	– A total special irregularity penalty to be imposed within a calendar year for those who do not comply with the obligation to prove their collections and payments with documents issued by banks, similar financial institutions or postal administrations	2.500.000
ARTICLE 370	Invitation to explanation
	– The amount of fake or misleading documents used	148.000
ADDITIONAL ARTICLE 1	Limit on penalties for irregularities and special irregularities that can be subject to post-assessment settlement	Over 6,800
ADDITIONAL ARTICLE 1	Limit on penalties for irregularities and special irregularities, to which the discount rate in Article 376 will be applied with an increase of 50%	6,800 and below
ADDITIONAL ARTICLE 11	Limit on penalties for irregularities and special irregularities that can be subject to pre-assessment settlement	Over 6,800

Year 2021

ITEM NO.	PLOT	Amount to be applied in 2021 (TL)
ARTICLE 104	Form of the ad
	1- Making the announcement at the tax office	3.600
	3-Advertisement;
	– It is made in one or more newspapers published in the place where the tax office is located	3.600-360.000
	– To be made separately in one of the newspapers published throughout Turkey	360,000 and above
DUPLICATE ARTICLE 115	Accrual abandonment	43
ARTICLE 153/A	Collateral holder	150.000
ARTICLE 177	Bookkeeping terms on the basis of balance sheet account
	1-Year;
	– Purchase amount	300.000
	– Sales amount	420.000
	2- Annual gross business revenue	150.000
	3- The sum of five times the business revenue and the annual sales amount	300.000
ARTICLE 232	Obligation to use invoices	1.500
ARTICLE 252	The fee charged by the headmen for the approval of the report card	4,30
ARTICLE 313	Fixtures and loincloths to be written off as direct expenses	1.500
ARTICLE 343	Minimum penalty limit
	– Stamp duty	19
	– In other taxes	38
ARTICLE 352	Degrees and penalties of irregularities (Schedule depending on the law)
	*Irregularities of the first degree*	240
	1- Capital companies	240
	2- First-class merchants and self-employed people outside the capital company	140
	3- Second-class merchants	70
	4- Those who are subject to income tax by declaration method other than the above	32
	5- Those whose earnings are determined in a simple way	19
	6- Tradesmen exempt from income tax	9
	*II-degree irregularities*	130
	1- Capital companies	130
	2- First-class merchants and self-employed people outside the capital company	70
	3 – Second-class merchants	32
	4- Those who are subject to income tax by declaration method other than the above	19
	5- Those whose earnings are determined in a simple way	9
	6- Tradesmen exempt from income tax	5


ITEM NO.	PLOT	In 2021
ITEM NO.	PLOT	Amount to be applied (TL)
ARTICLE 353	Failure to give and receive invoices and similar documents and failure to comply with other form 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 amounts different from the actual amount in these documents, issuing these documents as paper when they should be issued as electronic documents, these documents are deemed not to have been issued at all.	380
	– The total penalty to be levied for each type of document in a calendar year	190.000
	2- Retail sales receipts, payment recording device receipts, entrance and passenger transport tickets, delivery notes, transport waybills, passenger lists, daily customer lists and documents that are required to be issued by the Ministry of Treasury and Finance, including those that should be issued as electronic documents, should not be issued, used, kept, different amounts should be included in the original and sample, issued untruthfully, and issued as electronic documents. to be considered as not edited at all	380
	– Total penalty for each determination in relation to each type of document	19.000
	– The total penalty to be levied within a calendar year for each type of document	190.000
	4- The books that are obliged to be kept and recorded on a day-to-day basis by the Ministry of Treasury and Finance; Failure to keep, not to register on a day-to-day basis, not to submit to the authorities, and not to comply with the obligation to keep and hang a sign	380
	6- Those who do not comply with the determined accounting standards, the procedures and principles regarding the uniform chart of accounts and financial statements, and the rules and standards regarding the production of computer programs for accounting	9.000
	7- Those who make transactions without using the tax number, which is obliged to be used in transactions to be made by public institutions and organizations and real and legal persons,	450
	8- Printing house operators who do not fully or partially fulfill their notification duty regarding document printing	1.400
	– The total penalty for special irregularities to be levied in a calendar year pursuant to this subparagraph	280.000
	9- Pursuant to Law No. 4358, those who do not fulfill the notifications regarding their transactions from the organizations that are obliged to use a tax identification number in accordance with the specified standards and time.	1.900
	10- Pursuant to subparagraph (d) of Article 127, 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	1.400
ARTICLE 355	b) In Stamp Duty
	– Special irregularity penalty to be imposed for each paper	3,10
DUPLICATE	Penalties for those who refrain from providing information and those who do not comply with the provisions of Articles 107/A, 256, 257, 257 and Article 98/A of the Income Tax Law
ARTICLE 355
	Those who do not comply with the requirements of Articles 86, 148, 149, 150, 256 and 257 and the obligations imposed pursuant to Article 257 and Article 98/A of the Income Tax Law
	1- About first-class merchants and self-employed people	2.500
	2. About second-class merchants, book-keeping farmers, and those whose earnings are determined by a simple procedure	1.300
	3- About those other than those written in the above paragraphs	650
	Those who do not comply with the obligations imposed pursuant to Article 107/A
	1- About first-class merchants and self-employed people	1.500
	2. About second-class merchants, book-keeping farmers, and those whose earnings are determined by a simple procedure	760
	3- About those other than those written in the above paragraphs	390
	– A total special irregularity penalty to be imposed within a calendar year for those who do not comply with the obligation to prove their collections and payments with documents issued by banks, similar financial institutions or postal administrations	1.900.000
ARTICLE 370	Invitation to explanation
	– The amount of fake or misleading documents used	109.000

Year 2020

ITEM NO.	PLOT	Amount to be applied in 2020 (TL)
ARTICLE 104	Form of the ad
	1- Making the announcement at the tax office	3.300
	3-Advertisement;
	– It is made in one or more newspapers published in the place where the tax office is located	3.300-330.000
	– To be made separately in one of the newspapers published throughout Turkey	330,000 and above
DUPLICATE ARTICLE 115	Accrual abandonment	40
ARTICLE 153/A	Collateral holder	140.000
ARTICLE 177	Bookkeeping terms on the basis of balance sheet account
	1-Year;
	– Purchase amount	280.000
	– Sales amount	390.000
	2- Annual gross business revenue	140.000
	3- The sum of five times the business revenue and the annual sales amount	280.000
ARTICLE 232	Obligation to use invoices	1.400
ARTICLE 252	The fee charged by the headmen for the approval of the report card	4
ARTICLE 313	Fixtures and loincloths to be written off as direct expenses	1.400
ARTICLE 343	Minimum penalty limit
	– Stamp duty	18
	– In other taxes	35
ARTICLE 352	Degrees and penalties of irregularities (Schedule depending on the law)
	*Irregularities of the first degree*	220
	1- Capital companies	220
	2- First-class merchants and self-employed people outside the capital company	130
	3- Second-class merchants	67
	4- Those who are subject to income tax by declaration method other than the above	30
	5- Those whose earnings are determined in a simple way	18
	6- Tradesmen exempt from income tax	8,5
	*II-degree irregularities*	120
	1- Capital companies	120
	2- First-class merchants and self-employed people outside the capital company	67
	3 – Second-class merchants	30
	4- Those who are subject to income tax by declaration method other than the above	18
	5- Those whose earnings are determined in a simple way	8,5
	6- Tradesmen exempt from income tax	4,7


ITEM NO.	PLOT	In 2020
ITEM NO.	PLOT	Amount to be applied (TL)
ARTICLE 353	Failure to give and receive invoices and similar documents and failure to comply with other form 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 amounts different from the actual amount in these documents, issuing these documents as paper when they should be issued as electronic documents, these documents are deemed not to have been issued at all.	350
	– The total penalty to be levied for each type of document in a calendar year	180.000
	2- Retail sales receipts, payment recording device receipts, entrance and passenger transport tickets, delivery notes, transport waybills, passenger lists, daily customer lists and documents that are required to be issued by the Ministry of Treasury and Finance, including those that should be issued as electronic documents, should not be issued, used, kept, different amounts should be included in the original and sample, issued untruthfully, and issued as electronic documents. to be considered as not edited at all	350
	– Total penalty for each determination in relation to each type of document	18.000
	– The total penalty to be levied within a calendar year for each type of document	180.000
	4- The books that are obliged to be kept and recorded on a day-to-day basis by the Ministry of Treasury and Finance; Failure to keep, not to register on a day-to-day basis, not to submit to the authorities, and not to comply with the obligation to keep and hang a sign	350
	6- Those who do not comply with the determined accounting standards, the procedures and principles regarding the uniform chart of accounts and financial statements, and the rules and standards regarding the production of computer programs for accounting	8.500
	7- Those who make transactions without using the tax number, which is obliged to be used in transactions to be made by public institutions and organizations and real and legal persons,	420
	8- Printing house operators who do not fully or partially fulfill their notification duty regarding document printing	1.300
	– The total penalty for special irregularities to be levied in a calendar year pursuant to this subparagraph	260.000
	9- Pursuant to Law No. 4358, those who do not fulfill the notifications regarding their transactions from the organizations that are obliged to use a tax identification number in accordance with the specified standards and time.	1.800
	10- Pursuant to subparagraph (d) of Article 127, 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	1.300
ARTICLE 355	b) In Stamp Duty
	– Special irregularity penalty to be imposed for each paper	2,90
DUPLICATE	Penalties for those who refrain from providing information and those who do not comply with the provisions of Articles 107/A, 256, 257, 257 and Article 98/A of the Income Tax Law
ARTICLE 355
	Those who do not comply with the requirements of Articles 86, 148, 149, 150, 256 and 257 and the obligations imposed pursuant to Article 257 and Article 98/A of the Income Tax Law
	1- About first-class merchants and self-employed people	2.300
	2. About second-class merchants, book-keeping farmers, and those whose earnings are determined by a simple procedure	1.200
	3- About those other than those written in the above paragraphs	600
	Those who do not comply with the obligations imposed pursuant to Article 107/A
	1- About first-class merchants and self-employed people	1.400
	2. About second-class merchants, book-keeping farmers, and those whose earnings are determined by a simple procedure	700
	3- About those other than those written in the above paragraphs	360
	– A total special irregularity penalty to be imposed within a calendar year for those who do not comply with the obligation to prove their collections and payments with documents issued by banks, similar financial institutions or postal administrations	1.800.000

Year Of 2019

First-degree irregularities	TL
1- Capital companies	180
2- First-class merchants and self-employed people outside the capital company	110
3 – Second-class merchants	55
4- Those who are subject to income tax by declaration method other than the above	25
5- Those whose earnings are determined in a simple way	14,80
6- Tradesmen exempt from income tax	7

Second-degree irregularities
1- Capital companies	98
2- First-class merchants and self-employed people outside the capital company	55
3 – Second-class merchants	25
4- Those who are subject to income tax by declaration method other than the above	14,80
5- Those whose earnings are determined in a simple way	7
6- Tradesmen exempt from income tax	3,90

Specific Irregularity
1- Including those that need to be issued as electronic documents; not giving or receiving invoices, expense slips, producer receipts, self-employment receipts (290 TL for each document). not less than 10% of the amount required to be written in these documents)	290

The total penalty to be levied for each type of document in a calendar year	148.000

2- Failure to issue, use or keep retail sales receipts, payment recording device receipts, entrance and passenger transport tickets, delivery notes, transport waybills, passenger lists, daily customer lists and documents that are required to be issued by the Ministry of Finance	290

– Total penalty for each determination in relation to each type of document	14.800

– The total penalty to be levied within a calendar year for each type of document	148.000

3- Books that are obliged to be kept and recorded on a day-to-day basis by the Ministry of Finance; Failure to keep, not to register on a day-to-day basis, not to submit to the authorities, and not to comply with the obligation to keep and hang a sign	290

4- Failure to comply with the established accounting standards, the procedures and principles regarding the uniform chart of accounts and financial statements, and the rules and standards regarding the production of computer programs for accounting	7.000

5- Those who make transactions without using the tax number, which is obligatory to be used in transactions to be made by public institutions and organizations and real and legal persons,	350

6- Printing press operators who do not fully or partially fulfill their notification duty regarding document printing	1.100
– The total penalty for special irregularities to be levied in a calendar year pursuant to this subparagraph	220.000

7- Pursuant to Law No. 4358, those who do not fulfill the notifications regarding their transactions from the organizations that are obliged to use a tax identification number in accordance with the specified standards and time.	1.480
8- Pursuant to subparagraph (d) of Article 127, on behalf of the owner of the vehicle that does not stop despite the warning of the specially marked officer of the Ministry of Finance,	1.100
In Stamp Duty
Special irregularity penalty to be levied for each paper	2,40
Penalties for those who refrain from providing information and those who do not comply with the provisions of Articles 107/A, 256, 257 and 257 and Article 98/A of the Income Tax Law
1- About first-class merchants and self-employed people	1.900
2. About second-class merchants, book-keeping farmers, and those whose earnings are determined by a simple procedure	980
3- About those other than those written in the above paragraphs	490
Those who do not comply with the obligations imposed pursuant to Article 107/A
1-About first-class merchants and self-employed people	1.200
2. About second-class merchants, book-keeping farmers, and those whose earnings are determined by a simple method	600
3- About those other than those written in the above paragraphs	300
A total special irregularity penalty to be imposed within a calendar year for those who do not comply with the obligation to prove their collections and payments with documents issued by banks, similar financial institutions or postal administrations	1.480.000
The amount of fake or misleading documents used	70.000

Year Of 2018

Degrees and penalties for irregularities	TL
(Schedule of the law)	TL
*Irregularities of the first degree*
1- Capital companies	148
2- First-class merchants and self-employed people outside the capital company	90
3 – Second-class merchants	45
4- Those who are subject to income tax by declaration method other than the above	21
5- Those whose earnings are determined in a simple way	12
6- Tradesmen exempt from income tax	5,7
*II-degree irregularities*
1- Capital companies	80
2- First-class merchants and self-employed people outside the capital company	45
3 – Second-class merchants	21
4- Those who are subject to income tax by declaration method other than the above	12
5- Those whose earnings are determined in a simple way	5,7
6- Tradesmen exempt from income tax	3,2
	Amount to be applied in 2018 (TL)
Failure to give and receive invoices and similar documents and failure to comply with other form and procedural provisions
1- Failure to give or receive invoices, expense slips, producer receipts, self-employment receipts	240
– The total penalty to be levied for each type of document in a calendar year	120.000
2– Failure to issue, use or keep retail sales receipts, payment recording device receipts, entrance and passenger transport tickets, delivery notes, transport waybills, passenger lists, daily customer lists and documents that are required to be issued by the Ministry of Finance	240
– Total penalty for each determination in relation to each type of document	12.000
– The total penalty to be levied within a calendar year for each type of document	120.000
4- The books that are obliged to be kept and recorded on a day-to-day basis by the Ministry of Finance; Failure to keep, not to register on a day-to-day basis, not to submit to the authorities, and not to comply with the obligation to keep and hang a sign	240
6- Those who do not comply with the determined accounting standards, the procedures and principles regarding the uniform chart of accounts and financial statements, and the rules and standards regarding the production of computer programs for accounting	5.700
7- Those who make transactions without using the tax number, which is obliged to be used in transactions to be made by public institutions and organizations and real and legal persons,	290
8- Printing house operators who do not fully or partially fulfill their notification duty regarding document printing	900
– The total penalty for special irregularities to be levied in a calendar year pursuant to this subparagraph	180.000
9– Pursuant to Law No. 4358, those who do not fulfill the notifications regarding their transactions from the organizations that are obliged to use a tax identification number in accordance with the specified standards and time.	1.200
On behalf of the owner of the vehicle who does not stop despite the warning of a specially marked officer of the Ministry of Finance pursuant to subparagraph (d) of Article 10-127	900
b) In Stamp Duty
– Special irregularity penalty to be levied for each paper	2
Punishment for those who refrain from providing information and for those who do not comply with the provisions of Articles 256, 257 and 257

1-About first-class merchants and self-employed people	1.600
1-About first-class merchants and self-employed people	1.600
2. About second-class merchants, book-keeping farmers, and those whose earnings are determined by a simple method	800
3- About those other than those written in the above paragraphs	400
A total special irregularity penalty to be imposed within a calendar year for those who do not comply with the obligation to prove their collections and payments with documents issued by banks, similar financial institutions or postal administrations	1.200.000
The amount of fake or misleading documents used	57.000

Year Of 2017

First-degree irregularities	TL
1- Capital companies	130,00
2- First-class merchants and self-employed people outside the capital company	80,00
3 – Second-class merchants	40,00
4- Those who are subject to income tax by declaration method other than the above	19,00
5- Those whose earnings are determined in a simple way	11,00
6- Tradesmen exempt from income tax	5,00

Second-degree irregularities
1- Capital companies	70,00
2- First-class merchants and self-employed people outside the capital company	40,00
3 – Second-class merchants	19,00
4- Those who are subject to income tax by declaration method other than the above	11,00
5- Those whose earnings are determined in a simple way	5,00
6- Tradesmen exempt from income tax	2,80

Specific Irregularity
1- Failure to give or receive invoices, expense slips, producer receipts, self-employment receipts	210,00

The total penalty to be levied for each type of document in a calendar year	110.000,00

2- Failure to issue, use or keep retail sales receipts, payment recording device receipts, entrance and passenger transport tickets, delivery notes, transport waybills, passenger lists, daily customer lists and documents that are required to be issued by the Ministry of Finance	210,00

– Total penalty for each determination in relation to each type of document	11.000,00

– The total penalty to be levied within a calendar year for each type of document	110.000,00

3- Books that are obliged to be kept and recorded on a day-to-day basis by the Ministry of Finance; Failure to keep, not to register on a day-to-day basis, not to submit to the authorities, and not to comply with the obligation to keep and hang a sign	210,00

4- Failure to comply with the established accounting standards, the procedures and principles regarding the uniform chart of accounts and financial statements, and the rules and standards regarding the production of computer programs for accounting	5.000,00

5- Those who make transactions without using the tax number, which is obligatory to be used in transactions to be made by public institutions and organizations and real and legal persons,	260,00

6- Printing press operators who do not fully or partially fulfill their notification duty regarding document printing	800,00
– The total penalty for special irregularities to be levied in a calendar year pursuant to this subparagraph	160.000,00

7- Pursuant to Law No. 4358, those who do not fulfill the notifications regarding their transactions from the organizations that are obliged to use a tax identification number in accordance with the specified standards and time.	1.100,00
8- Pursuant to subparagraph (d) of Article 127, on behalf of the owner of the vehicle that does not stop despite the warning of the specially marked officer of the Ministry of Finance,	800,00
In Stamp Duty
Special irregularity penalty to be levied for each paper	1,80
Punishment for those who refrain from providing information and for those who do not comply with the provisions of Articles 256, 257 and 257
1- About first-class merchants and self-employed people	1.400,00
2. About second-class merchants, book-keeping farmers, and those whose earnings are determined by a simple procedure	700,00
3- About those other than those written in the above paragraphs	350,00
A total special irregularity penalty to be imposed within a calendar year for those who do not comply with the obligation to prove their collections and payments with documents issued by banks, similar financial institutions or postal administrations	1.100.000,00
The amount of fake or misleading documents used	50.000,00

Year Of 2016

First-degree irregularities	TL
1- Capital companies	126,00
2- First-class merchants and self-employed people outside the capital company	80,00
3 – Second-class merchants	40,00
4- Those who are subject to income tax by declaration method other than the above	19,00
5- Those whose earnings are determined in a simple way	11,00
6- Tradesmen exempt from income tax	5,00

Second-degree irregularities
1- Capital companies	69,00
2- First-class merchants and self-employed people outside the capital company	40,00
3 – Second-class merchants	19,00
4- Those who are subject to income tax by declaration method other than the above	11,00
5- Those whose earnings are determined in a simple way	5,00
6- Tradesmen exempt from income tax	2,70

Specific Irregularity
1- Failure to give or receive invoices, expense slips, producer receipts, self-employment receipts	210,00

The total penalty to be levied for each type of document in a calendar year	110.000,00

2- Failure to issue, use or keep retail sales receipts, payment recording device receipts, entrance and passenger transport tickets, delivery notes, transport waybills, passenger lists, daily customer lists and documents that are required to be issued by the Ministry of Finance	210,00

– Total penalty for each determination in relation to each type of document	11.000,00

– The total penalty to be levied within a calendar year for each type of document	110.000,00

3- Books that are obliged to be kept and recorded on a day-to-day basis by the Ministry of Finance; Failure to keep, not to register on a day-to-day basis, not to submit to the authorities, and not to comply with the obligation to keep and hang a sign	210,00

4- Failure to comply with the established accounting standards, the procedures and principles regarding the uniform chart of accounts and financial statements, and the rules and standards regarding the production of computer programs for accounting	5.000,00

5- Those who make transactions without using the tax number, which is obligatory to be used in transactions to be made by public institutions and organizations and real and legal persons,	260,00

6- Printing press operators who do not fully or partially fulfill their notification duty regarding document printing	800,00
– The total penalty for special irregularities to be levied in a calendar year pursuant to this subparagraph	158.000,00

7- Pursuant to Law No. 4358, those who do not fulfill the notifications regarding their transactions from the organizations that are obliged to use a tax identification number in accordance with the specified standards and time.	1.100,00
8- Pursuant to subparagraph (d) of Article 127, on behalf of the owner of the vehicle that does not stop despite the warning of the specially marked officer of the Ministry of Finance,	800,00
In Stamp Duty
Special irregularity penalty to be levied for each paper	1,79
Punishment for those who refrain from providing information and for those who do not comply with the provisions of Articles 256, 257 and 257
1- About first-class merchants and self-employed people	1.370,00
2. About second-class merchants, book-keeping farmers, and those whose earnings are determined by a simple procedure	690,00
3- About those other than those written in the above paragraphs	340,00
A total special irregularity penalty to be imposed within a calendar year for those who do not comply with the obligation to prove their collections and payments with documents issued by banks, similar financial institutions or postal administrations	1.100.000,00

Year Of 2015

First-degree irregularities	TL
1- Capital companies	120,00
2- First-class merchants and self-employed people outside the capital company	77,00
3 – Second-class merchants	39,00
4- Those who are subject to income tax by declaration method other than the above	18,00
5- Those whose earnings are determined in a simple way	10,60
6- Tradesmen exempt from income tax	4,80

Second-degree irregularities
1- Capital companies	66,00
2- First-class merchants and self-employed people outside the capital company	39,00
3 – Second-class merchants	18,00
4- Those who are subject to income tax by declaration method other than the above	10,60
5- Those whose earnings are determined in a simple way	4,80
6- Tradesmen exempt from income tax	2,60

Specific Irregularity
1- Failure to give or receive invoices, expense slips, producer receipts, self-employment receipts	200,00

The total penalty to be levied for each type of document in a calendar year	106.000,00

2- Failure to issue, use or keep retail sales receipts, payment recording device receipts, entrance and passenger transport tickets, delivery notes, transport waybills, passenger lists, daily customer lists and documents that are required to be issued by the Ministry of Finance	200,00

– Total penalty for each determination in relation to each type of document	10.600,00

– The total penalty to be levied within a calendar year for each type of document	106.000,00

3- Books that are obliged to be kept and recorded on a day-to-day basis by the Ministry of Finance; Failure to keep, not to register on a day-to-day basis, not to submit to the authorities, and not to comply with the obligation to keep and hang a sign	200,00

4- Failure to comply with the established accounting standards, the procedures and principles regarding the uniform chart of accounts and financial statements, and the rules and standards regarding the production of computer programs for accounting	4.800,00

5- Those who make transactions without using the tax number, which is obligatory to be used in transactions to be made by public institutions and organizations and real and legal persons,	250,00

6- Printing press operators who do not fully or partially fulfill their notification duty regarding document printing	770,00
– The total penalty for special irregularities to be levied in a calendar year pursuant to this subparagraph	150.000,00

7- Pursuant to Law No. 4358, those who do not fulfill the notifications regarding their transactions from the organizations that are obliged to use a tax identification number in accordance with the specified standards and time.	1.060,00
8- Pursuant to subparagraph (d) of Article 127, on behalf of the owner of the vehicle that does not stop despite the warning of the specially marked officer of the Ministry of Finance,	770,00
In Stamp Duty
Special irregularity penalty to be levied for each paper	1,70
Punishment for those who refrain from providing information and for those who do not comply with the provisions of Articles 256, 257 and 257
1- About first-class merchants and self-employed people	1.300,00
2. About second-class merchants, book-keeping farmers, and those whose earnings are determined by a simple procedure	660,00
3- About those other than those written in the above paragraphs	330,00
A total special irregularity penalty to be imposed within a calendar year for those who do not comply with the obligation to prove their collections and payments with documents issued by banks, similar financial institutions or postal administrations	1.060.000,00

Year Of 2014

First-degree irregularities	TL
1- Capital companies	110,00
2- First-class merchants and self-employed people outside the capital company	70,00
3 – Second-class merchants	36,00
4- Those who are subject to income tax by declaration method other than the above	17,00
5- Those whose earnings are determined in a simple way	9,70
6- Tradesmen exempt from income tax	4,40

Second-degree irregularities
1- Capital companies	60,00
2- First-class merchants and self-employed people outside the capital company	36,00
3 – Second-class merchants	17,00
4- Those who are subject to income tax by declaration method other than the above	9,70
5- Those whose earnings are determined in a simple way	4,40
6- Tradesmen exempt from income tax	2,40

Specific Irregularity
1- Failure to give or receive invoices, expense slips, producer receipts, self-employment receipts	190,00

The total penalty to be levied for each type of document in a calendar year	97.000,00

2- Failure to issue, use or keep retail sales receipts, payment recording device receipts, entrance and passenger transport tickets, delivery notes, transport waybills, passenger lists, daily customer lists and documents that are required to be issued by the Ministry of Finance	190,00

– Total penalty for each determination in relation to each type of document	9.700,00

– The total penalty to be levied within a calendar year for each type of document	97.000,00

3- Books that are obliged to be kept and recorded on a day-to-day basis by the Ministry of Finance; Failure to keep, not to register on a day-to-day basis, not to submit to the authorities, and not to comply with the obligation to keep and hang a sign	190,00

4- Failure to comply with the established accounting standards, the procedures and principles regarding the uniform chart of accounts and financial statements, and the rules and standards regarding the production of computer programs for accounting	4.400,00

5- Those who make transactions without using the tax number, which is obligatory to be used in transactions to be made by public institutions and organizations and real and legal persons,	230,00

6- Printing press operators who do not fully or partially fulfill their notification duty regarding document printing	700,00
– The total penalty for special irregularities to be levied in a calendar year pursuant to this subparagraph	140.000,00

7- Pursuant to Law No. 4358, those who do not fulfill the notifications regarding their transactions from the organizations that are obliged to use a tax identification number in accordance with the specified standards and time.	970,00
8- Pursuant to subparagraph (d) of Article 127, on behalf of the owner of the vehicle that does not stop despite the warning of the specially marked officer of the Ministry of Finance,	700,00
In Stamp Duty
Special irregularity penalty to be levied for each paper	1,60
Punishment for those who refrain from providing information and for those who do not comply with the provisions of Articles 256, 257 and 257
1- About first-class merchants and self-employed people	1.200,00
2. About second-class merchants, book-keeping farmers, and those whose earnings are determined by a simple procedure	600,00
3- About those other than those written in the above paragraphs	300,00
A total special irregularity penalty to be imposed within a calendar year for those who do not comply with the obligation to prove their collections and payments with documents issued by banks, similar financial institutions or postal administrations	970.000,00

2013 Irregularity and Special Irregularity Penalties

First-degree irregularities	TL
1- Capital companies	110,00
2- First-class merchants and self-employed people outside the capital company	70,00
3 – Second-class merchants	35,00
4- Those who are subject to income tax by declaration method other than the above	17,00
5- Those whose earnings are determined in a simple way	9,40
6- Tradesmen exempt from income tax	4,30

Second-degree irregularities
1- Capital companies	60,00
2- First-class merchants and self-employed people outside the capital company	35,00
3 – Second-class merchants	17,00
4- Those who are subject to income tax by declaration method other than the above	9,40
5- Those whose earnings are determined in a simple way	4,30
6- Tradesmen exempt from income tax	2,40

Specific Irregularity
1- Failure to give or receive invoices, expense slips, producer receipts, self-employment receipts The amount to be written in these documents, not less than 190 TL for each document (VUK Article 353/1)	%10

The total penalty to be levied for each type of document in a calendar year	94.000,00

2- Failure to issue, use or keep retail sales receipts, payment recording device receipts, entrance and passenger transport tickets, delivery notes, transport waybills, passenger lists, daily customer lists and documents that are required to be issued by the Ministry of Finance	190,00

– Total penalty for each determination in relation to each type of document	9.400,00

– The total penalty to be levied within a calendar year for each type of document	94.000,00

3- Books that are obliged to be kept and recorded on a day-to-day basis by the Ministry of Finance; Failure to keep, not to register on a day-to-day basis, not to submit to the authorities, and not to comply with the obligation to keep and hang a sign	190,00

4- Failure to comply with the established accounting standards, the procedures and principles regarding the uniform chart of accounts and financial statements, and the rules and standards regarding the production of computer programs for accounting	4.300,00

5- Those who make transactions without using the tax number, which is obligatory to be used in transactions to be made by public institutions and organizations and real and legal persons,	230,00

6- Printing press operators who do not fully or partially fulfill their notification duty regarding document printing	700,00
– The total penalty for special irregularities to be levied in a calendar year pursuant to this subparagraph	140.000,00

7- Pursuant to Law No. 4358, those who do not fulfill the notifications regarding their transactions from the organizations that are obliged to use a tax identification number in accordance with the specified standards and time.	940,00
8- Pursuant to subparagraph (d) of Article 127, on behalf of the owner of the vehicle that does not stop despite the warning of the specially marked officer of the Ministry of Finance,	700,00
In Stamp Duty
Special irregularity penalty to be levied for each paper	1,60
Punishment for those who refrain from providing information and for those who do not comply with the provisions of Articles 256, 257 and 257
1- About first-class merchants and self-employed people	1.200,00
2. About second-class merchants, book-keeping farmers, and those whose earnings are determined by a simple procedure	600,00
3- About those other than those written in the above paragraphs	300,00
A total special irregularity penalty to be imposed within a calendar year for those who do not comply with the obligation to prove their collections and payments with documents issued by banks, similar financial institutions or postal administrations	940.000,00

2012 Irregularity and Special Irregularity Penalties

First-degree irregularities	TL
1- Capital companies	105,00
2- First-class merchants and self-employed people outside the capital company	66,00
3 – Second-class merchants	33,00
4- Those who are subject to income tax by declaration method other than the above	16,00
5- Those whose earnings are determined in a simple way	8,80
6- Tradesmen exempt from income tax	4,00

Second-degree irregularities
1- Capital companies	58,00
2- First-class merchants and self-employed people outside the capital company	33,00
3 – Second-class merchants	16,00
4- Those who are subject to income tax by declaration method other than the above	8,80
5- Those whose earnings are determined in a simple way	4,00
6- Tradesmen exempt from income tax	2,30

Specific Irregularity
1- Failure to give or receive invoices, expense slips, producer receipts, self-employment receipts	180,00

The total penalty to be levied for each type of document in a calendar year	88.000,00

2- Failure to issue, use or keep retail sales receipts, payment recording device receipts, entrance and passenger transport tickets, delivery notes, transport waybills, passenger lists, daily customer lists and documents that are required to be issued by the Ministry of Finance	180,00

– Total penalty for each determination in relation to each type of document	8.800,00

– The total penalty to be levied within a calendar year for each type of document	88.000,00

3- Books that are obliged to be kept and recorded on a day-to-day basis by the Ministry of Finance; Failure to keep, not to register on a day-to-day basis, not to submit to the authorities, and not to comply with the obligation to keep and hang a sign	180,00

4- Failure to comply with the established accounting standards, the procedures and principles regarding the uniform chart of accounts and financial statements, and the rules and standards regarding the production of computer programs for accounting	4.000,00

5- Those who make transactions without using the tax number, which is obligatory to be used in transactions to be made by public institutions and organizations and real and legal persons,	220,00

6- Printing press operators who do not fully or partially fulfill their notification duty regarding document printing	660,00
– The total penalty for special irregularities to be levied in a calendar year pursuant to this subparagraph	130.000,00

7- Pursuant to Law No. 4358, those who do not fulfill the notifications regarding their transactions from the organizations that are obliged to use a tax identification number in accordance with the specified standards and time.	880,00
8- Pursuant to subparagraph (d) of Article 127, on behalf of the owner of the vehicle that does not stop despite the warning of the specially marked officer of the Ministry of Finance,	660,00
Punishment for those who refrain from providing information and for those who do not comply with the provisions of Articles 256, 257 and 257
1- About first-class merchants and self-employed people	1.170,00
2. About second-class merchants, book-keeping farmers, and those whose earnings are determined by a simple procedure	580,00
3- About those other than those written in the above paragraphs	280,00
A total special irregularity penalty to be imposed within a calendar year for those who do not comply with the obligation to prove their collections and payments with documents issued by banks, similar financial institutions or postal administrations	880.000,00

2011 Irregularity and Special Irregularity Penalties

First-degree irregularities	TL
1- Capital companies	96,00
2- First-class merchants and self-employed people outside the capital company	60,00
3 – Second-class merchants	30,00
4- Those who are subject to income tax by declaration method other than the above	15,00
5- Those whose earnings are determined in a simple way	8,00
6- Tradesmen exempt from income tax	3,70

Second-degree irregularities
1- Capital companies	53,00
2- First-class merchants and self-employed people outside the capital company	30,00
3 – Second-class merchants	15,00
4- Those who are subject to income tax by declaration method other than the above	8,00
5- Those whose earnings are determined in a simple way	3,70
6- Tradesmen exempt from income tax	2,15

Specific Irregularity
1- Failure to give or receive invoices, expense slips, producer receipts, self-employment receipts	170,00

The total penalty to be levied for each type of document in a calendar year	80.000,00

2- Failure to issue, use or keep retail sales receipts, payment recording device receipts, entrance and passenger transport tickets, delivery notes, transport waybills, passenger lists, daily customer lists and documents that are required to be issued by the Ministry of Finance	170,00

– Total penalty for each determination in relation to each type of document	8.000,00

– The total penalty to be levied within a calendar year for each type of document	80.000,00

3- Books that are obliged to be kept and recorded on a day-to-day basis by the Ministry of Finance; Failure to keep, not to register on a day-to-day basis, not to submit to the authorities, and not to comply with the obligation to keep and hang a sign	170,00

4- Failure to comply with the established accounting standards, the procedures and principles regarding the uniform chart of accounts and financial statements, and the rules and standards regarding the production of computer programs for accounting	3.700,00

5- Those who make transactions without using the tax number, which is obligatory to be used in transactions to be made by public institutions and organizations and real and legal persons,	200,00

6- Printing press operators who do not fully or partially fulfill their notification duty regarding document printing	600,00
– The total penalty for special irregularities to be levied in a calendar year pursuant to this subparagraph	120.000,00

7- Pursuant to Law No. 4358, those who do not fulfill the notifications regarding their transactions from the organizations that are obliged to use a tax identification number in accordance with the specified standards and time.	800,00
8- Pursuant to subparagraph (d) of Article 127, on behalf of the owner of the vehicle that does not stop despite the warning of the specially marked officer of the Ministry of Finance,	600,00
Punishment for those who refrain from providing information and for those who do not comply with the provisions of Articles 256, 257 and 257
1- About first-class merchants and self-employed people	1.070,00
2. About second-class merchants, book-keeping farmers, and those whose earnings are determined by a simple procedure	530,00
3- About those other than those written in the above paragraphs	260,00
A total special irregularity penalty to be imposed within a calendar year for those who do not comply with the obligation to prove their collections and payments with documents issued by banks, similar financial institutions or postal administrations	800.000,00

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