Duyurular
What are the Taxes and Tax Penalties to be Faced by the Person Who Trades Without Opening at the Tax Office?
As of 1/4/2025, Mr. (B) engaged in commercial activities without establishing a tax obligation. Based on an inspection conducted on 14/4/2025, Çankaya Tax Office Directorate retroactively established a tax obligation as of 1/4/2025 on 17/4/2025. The taxpayer filed the Withholding and Premium Service declaration for the period of 2025/4, in which the inspection date fell, after the legal deadline, resulting in an assessed tax of 50,000 TL based on this declaration.
Accordingly, since the 2025/4 Withholding and Premium Service declaration filed after the legal deadline pertains to the period in which the taxpayer’s tax obligation was established, or in other words, as the taxpayer began operating under registration within this period, the tax loss penalty will not be applied with a 50% increase. Therefore, a tax loss penalty of 25,000 TL (50,000 TL x 0.5) will be imposed on the taxpayer for filing the 2025/4 Withholding and Premium Service declaration after the legal deadline.
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 2
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 : https://www.gib.gov.tr/node/178463
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