Based on a determination by the Çorlu Tax Office Directorate dated 5/2/2025, retroactive tax liability was established for Mr. (D), who had been operating informally as of 1/10/2024. The taxpayer in question was referred to the assessment commission for VAT for the 2024/12 period, during which he operated without registration, on 10/2/2025. Subsequently, on 17/2/2025, the taxpayer submitted the VAT return for the 2024/12 period, resulting in a tax assessment of 50,000 TL. Accordingly, a tax loss penalty increased by 50% will be applied to the VAT return submitted by the taxpayer for the period in question after being referred for assessment due to unregistered activities. Consequently, a total tax loss penalty of 1.5 times, or 75,000 TL (50,000 TL x 1.5), will be imposed on the taxpayer. Furthermore, if additional tax is assessed based on the assessment commission’s decision, a tax loss penalty increased by 50% will also apply to the assessed tax difference. 1) Article 11 of Law No. 7524 amended Article 353 of Law No. 213, which regulates special irregularity penalties, to add Table (2) below. This amendment stipulates that special irregularity penalties will be applied in increasing amounts for each determination. Table  Determination Number Penalty Amount for Clause (1) of the First Paragraph of Article 353 (Minimum-TL) Penalty Amount for Clause (2) of the First Paragraph of Article 353 (TL) 2nd Determination 20,000 20,000 3rd Determination 30,000 30,000 4th Determination 40,000 40,000 5th Determination 50,000 50,000 6th and Subsequent Determinations 100,000 100,000 Source: Revenue Administration ttps://www.gib.gov.tr/node/178463 Legal Notice: The information in this article is intended for information purposes only. It is not intended for professional information purposes specific to a person or an institution. Every institution has different requirements because of its own circumstances even though they bear a resemblance to each other. Consequently, it is your interest to consult on an expert before taking a decision based on information stated in this article and putting into practice. Neither MuhasebeNews nor related person or institutions are not responsible for any damages or losses that might occur in consequence of the use of the information in this article by private or formal, real or legal person and institutions.