Penalties for refraining from giving information and not complying with some duties
Year 2023
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 |
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| – 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 |
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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: |
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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 |
Year Of 2019
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 |
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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 |
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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
Punishment for those who refrain from providing information and for those who do not comply with the provisions of Articles 256, 257 and 257 | TL |
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1-About first-class merchants and self-employed people | 1.600 |
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2. About second-class merchants, book-keeping farmers, and those whose earnings are determined by a simple method | 800 |
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3- About those other than those written in the above paragraphs | 400 |
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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 |
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The amount of fake or misleading documents used | 57.000 |
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Year Of 2017
Punishment for those who refrain from providing information and for those who do not comply with the provisions of Articles 256, 257 and 257 |
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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 |
Year Of 2014
Punishment for those who refrain from providing information and for those who do not comply with the provisions of Articles 256, 257 and 257 |
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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 |
Year Of 2013
Punishment for those who refrain from providing information and for those who do not comply with the provisions of Articles 256, 257 and 257 |
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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 |
Year Of 2012
Punishment for those who refrain from providing information and for those who do not comply with the provisions of Articles 256, 257 and 257 |
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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 |
Year Of 2011
Punishment for those who refrain from providing information and those who do not comply with the provisions of Articles 256, 257 and 257-2011 | TL |
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 |