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Penalties restricting liberty

Liberty-binding penalties are specified in Article 359 of the Tax Procedure Law as follows:

(Amended: 23/1/2008 – Article 5728/276) a) Is held or issued in accordance with tax laws and is required to be kept and presented;

1) Those who commit account and accounting fraud in books and records, open accounts on behalf of persons who are not real or unrelated to the transactions subject to registration, or record the accounts and transactions that should be recorded in the books in other books, documents or other recording media, in whole or in part, in a way that results in a decrease in the tax base,

2) Those who falsify or conceal books, records and documents, or those who issue or use documents that are misleading in terms of their content,

About (Amended: 03/7/2009 – Article 5904/23) From eighteen months (the phrase amended by Article 4 of Law No. 7394. Effective: 15.04.2022) is sentenced to imprisonment for up to  five (*) years. Failure to submit books and documents to the persons authorized for tax inspection during the examination, even though their existence is confirmed by notarization records or other copies, is considered as concealment in the application of the provision of this paragraph. A document that is based on a real transaction or situation, but reflects this transaction or situation untruthfully in terms of its nature or amount, is a misleading document in terms of its content.

  1. b) Those who destroy books, records and documents that are kept or issued in accordance with tax laws and are obliged to be kept and submitted, or those who destroy the book pages and replace them with other leaves, or those who do not put any leaves, or those who forge the originals or copies of the documents in whole or in part, or those who use these documents, from three years (the phrase amended by Article 4 of the Law No. 7394. Effective: 15.04.2022) is punishable by imprisonment for up to eight (**) A document issued as if there is a real transaction or situation when there is no real transaction or situation is a fake document.
  2. c) In accordance with the provisions of this Law, those who print or knowingly use documents that can only be printed by persons who have an agreement with the Ministry of Finance, even though they do not have an agreement with the Ministry, are suspended from two years (the phrase amended by Article 4 of the Law No. 7394. Effective: 15.04.2022) is punishable by imprisonment for up to eight (**) years.

ç) (Paragraph added by Article 4 of Law No. 7318. Effective: 30.04.2021) Physical or informatics interference with the memory units, electronic circuit elements or connection system with external hardware or software, or electronic control and inspection systems or other related systems established to prevent unregistered sales, removing the seal of the payment recording device, changing its hardware or software, or whether authorized or not, even though it is not authorized by the Ministry of Treasury and Finance By; A document that prevents the financial documents or information of the sales made from being recorded on the device, changes or deletes the information recorded on the device, and must be transmitted electronically to the Ministry of Treasury and Finance or other public institutions and organizations by the payment recording device or other related hardware and systems, or by electronic control and audit systems or other related systems established to prevent unregistered sales,  Those who prevent the transmission of information or data or cause them to be transmitted in an inaccurate manner  are suspended from three years (the phrase amended by Article 4 of Law No. 7394. Effective: 15.04.2022) is punishable by imprisonment for up to eight (**) years.

  1. d) (Paragraph added by Article 1 of Law No. 7423. Effective: 01.01.2024) In the markets regulated by the Law on the Regulation of the Tobacco, Tobacco Products and Alcohol Market dated 3/1/2002 and numbered 4733, regardless of whether authorized by the Ministry of Treasury and Finance, the labeling or marking of the products with special labels and signs that are required to be used to ensure tax security within the scope of subparagraph (6) of the first paragraph of the repetitive Article 257 and the labeled or marked product information Those who prevent the transmission of documents, information or data that should be transmitted electronically to the Ministry of Treasury and Finance by physically or informatically interfering with the system that enables them to be transferred to the established data center, or those who cause them to be transmitted in an inaccurate manner, are punished with imprisonment from three to eight years.

The provision of this article shall not apply to those who report the situation to the relevant authorities in accordance with the regret conditions in Article 371.

(Paragraph added by Article 4 of Law No. 7394. Effective: 15.04.2022) Depending on the determination that the tax has been lost by the acts written in this article, half of the tax levied, the delay interest and the delay increase, and half of the penalties deducted and the delay increase that hits it; If the penalty is paid during the investigation phase, the penalty to be imposed is reduced by half, and if it is paid until the verdict is rendered during the prosecution phase, the penalty to be imposed is reduced by one-third.

(Paragraph added by Article 4 of Law No. 7394. Effective: 15.04.2022) In cases where there is no penalty imposed depending on the tax levied and the original tax, the penalty to be imposed is reduced by half.

(Paragraph added by Article 4 of Law No. 7394. Effective: 15.04.2022) In order to benefit from the penalty reduction specified in the above paragraphs, it is necessary not to file a lawsuit in the tax court, to waive it if it has been filed, not to apply for legal remedies, or to give up if it has been applied.

(Paragraph added by Article 4 of Law No. 7394. Effective: 15.04.2022) If the crimes regulated in this article are committed within the scope of the execution of the same criminal decision within more than one calendar year or taxation period, Article 43 of the Turkish Penal Code is applied.

The application of the penalties written in this article for those who commit smuggling crimes does not constitute an obstacle to the separate application of the tax loss penalty written in Article 344.

(*) (As it was before change) three

(**) (as it was before change) five