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
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