As we mentioned in our 2024/49 no.c. Circues, the Law No. 7524 has been made significant changes and new regulations. In this context, changes were made in the provisions of the Tax Procedure Law (VUK) criminal and compromise. It can be said that these arrangements are made in order to fight against unregistered economy and increase the effectiveness of existing penalties.
1. Tax Banquet Penalties Increased from Non-Registration
VUK 344. With the paragraph added to the article, the taxpayer should be installed, in the case of the tax office is given to the commercial, agricultural or professional activity outside of the knowledge of the tax office, the tax dungeon will be cut to fifty percent. The same type of tax and the term will then apply the same increase in the tax dungeon penalties to be cut due to tarhiyats. For example, a non-registration person who tries to make a taxpayer due to taxpayers such as income tax, added value tax, stopage, taxpayer. This arrangement has entered into force on the release date.
2. Managing General Liability Penalties
VUK 352. The substance is related to penalties to which the same Law does not comply with the regulations of the Procedure. According to the weight of these verbs that require punishment, the first and second degree of irregularities are defined and the penalties to be cut are also determined according to the opposition. These penalties are applied by increasing each year by revaluation. The penalties for 2024 were determined by the General Communiqué No. 556.
With the Law No. 7524, the number 1 added to the VUK was made significant increase in these penalties. The following table has been presented in accordance with the new amounts that have been in force on 2/8/2024 (including) with the latest amounts set for 2024 with the General Communiqué No. 556. It is necessary to apply according to the actual date where the penalties are detected, but according to the date where the verb is processed. For example, if a tax declaration should be given before 2/8/2024 is detected after 2/8/2024, the old 1.degree irregularity penalties will be applied.
| Mükellef Groups | 1. 2/8/2024 Prepaid For Grade Imposities | 1. After 2/8/2024 For Grade Imposities | 2. 2/8/2024 Prepaid For Grade Imposities | 2. After 2/8/2024 For Grade Imposities |
|---|---|---|---|---|
| Capital companies Home | TOTAL 0,00 TL | 0,00 TL Total | 0,00 TL Total | 0,00 TL Total |
| First-class merchant and free occupational disaster outside capital companies | 0,00 TL Total | 0,00 TL Total | 0,00 TL Total | 5.000 TL |
| Second-class traders | 0,00 TL Total | 5.000 TL | 150 EUR | 0,00 TL Total |
| those who are subject to income tax with Beyanname usul | 150 EUR | 0,00 TL Total | TOTAL 0,00 TL | 2.250 TL |
| They are detected in a simple procedure | TOTAL 0,00 TL | 2.250 TL | 40 EUR | 1.500 TL |
| Existing trades from income tax | 40 EUR | 1.500 TL | 23 May Total | 1000 TL |
3. Increased Custom Insult Penalties and New Principles
VUK 353. The substance is related to irregularity penalties, which shall be cut to other verbs specified in the substance, especially in order to comply with the document scheme. Important changes to the implementation of this substance with the Law No. 7524 were made. These regulations have entered into force on the publication date of the Law.
The following regulations are explained:
3.1. Penalties to be Kesed in the Detection of documents
Article 1. The minimum amount of penalty to be held in the detection of documents (fatura, expense pusula, the receipt of the preparations, the free occupational receipt) is 1000 TL while (2024 to 3.400 TL), for the first detection in a calendar year, as 10.000 TL for the subsequent detections, the Law added to the Law is reconstituted in the amounts located in the following number 2. In addition, in a calendar year, the total of the penalty to be cut for special irregularities, which are determined as a document nevine, was removed from 500,000 TL (2024 for 1.700.000 TL).
| Detection Number | Criminal Amount |
|---|---|
| 2. Tags Tags | 0,00 TL Total |
| 3. Tags Tags | 0,00 TL Total |
| 4. Tags Tags | 0,00 TL Total |
| 5. Tags Tags | 0,00 TL Total |
| 6. and subsequent detections | 0,00 TL Total |
In the case of detection that more than one document is not regulated, separate penalties are cut for each document, but this detection is assessed as a determination in the penalty application. By those who have to get the document, the document must be arranged before entering the information of the administration in five working days following the period required to be issued, the recipient shall not cut the penalty of special irregularities on behalf. For those who have to edit documents, penalties are applied as three layers. In order to organize non-governmental documents under this Law instead of these documents, penalties are applied in two layers in order to regulate the document.
3.2. Determination of Retail Sale Plug and Similar Documents Not Dataed, Punishments to be Cut
Article 2. The minimum penalty amount to be held in the detection of documents (for sale plug, ÖKC plug, entry and passenger transport ticket, dispatcher, transportation, passenger list, daily customer list), and if not received, is 1000 TL, (2024 to 3.400 TL), as 10.000 TL for the first detection in a calendar year, the Law added to the for the subsequent detections was renamed in the amount of 2 in the place. The penalty amount to be cut on the basis of each document shall be removed from 50.000 TL (2024 to 170.000 TL) to 1,000,000 TL, the annual penalty limit is from 500,000 TL to 2024 TL.
| Detection Number | Criminal Amount |
|---|---|
| 2. Tags Tags | 0,00 TL Total |
| 3. Tags Tags | 0,00 TL Total |
| 4. Tags Tags | 0,00 TL Total |
| 5. Tags Tags | 0,00 TL Total |
| 6. and subsequent detections | 0,00 TL Total |
In the case of detection that more than one document is not regulated, separate penalties are cut for each document, but this detection is assessed as a determination in the penalty application. In the case of the documents that are not regulated under this bent, the document is applied as three times for those who have to organize the documents before entering the information of the administration by the interlocutors.
3.3. Punishment to be Held in the Electronic Documents
Article 8. In the form of the documents to be issued as electronic document according to the Bendine, the penalty applied as 1,000 TL (2024 to 3.400 TL) for each document was renamed as 10.000 TL for each document. The penalty amount has been removed from 1 million TL (2024 to 300,000 TL) 20 million TL per year. In the case of detection that more than one document is not regulated in the same form, separate penalty is cut for each document, but this detection is assessed as a determination in the penalty application.
3.4. Detection of electronic documents in Electronic Environment
Article 9. According to Bendine, the obligation of electronic document regulation within the scope of tax laws and other laws of the taxpayers does not regulate documents in electronic environment and if this matter is detected in electronic environment by the ministry, for each of these detections 500,000 TL penalty will be cut. Separate penalty is cut for each detection in the electronic environment for the same neviden documents, but each of these detections in the penalty application is considered as a determination. Total penalty for detection in electronic media within a calendar year can not exceed 20 million TL.
4. Reconciliation and Relation
With the Law No. 7524, some changes have been made for the provisions of the compromise. VUK 376. In the framework of the provisions of the compromise with the substance, the tax sentences and irregularity penalties were made possible. In addition, the provisions of the discharge with the collateral are also included.
4.1. Application
VUK 376. With the paragraph added to the article, the taxpayers have been able to apply in electronic environment in order to make the compromise applications easier and quickly. With this arrangement, taxpayers are provided to apply for compromise in electronic environment without going to tax apartments.
4.2. Evacuation
VUK 106. If the taxpayers with the paragraph added to the article indicate a collateral to the debts of the tax apartments, the possibility of a colligue of the collection transactions. With this arrangement, the taxpayer has been provided to stop collection operations by showing a collateral to debts.
These changes will allow taxpayers to be informed about criminals and compromise processes and to act more effectively in these processes. It is important that taxpayers act in compliance with these changes and in compliance with tax legislation to avoid being faced with penalties.