What are the Taxes Covered by Remorse and Reclamation?
In order to benefit from repentance, the act that caused the tax loss must be related to a tax based on declaration. In this context;
Income tax,
Corporate tax,
Value added tax,
Special consumption tax,
Banking and insurance transactions tax,
Income withholding tax,
Valuable residence tax,
Accommodation tax,
Inheritance and transfer tax,
Declared stamp duty,
such taxes based on declaration can be used for repentance.
Even if a tax return is not filed, repentance provisions can also be used for taxes and fees based on declaration (such as title deed fees).
Repentance and correction provisions do not apply to real estate tax and taxes not based on declaration.
Source: Revenue Administration
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