Special Irregularity Penalty in case of not giving declaration in Turkey
If the taxpayers give their declarations after the official period of giving declarations or before dispatched to the valuation commission, they will be charged with special irregularity penalty of the first degree in the table of penalties, and also for the tax not imposed on time, the amount will be calculated and the more amount will be imposed; in case of giving declarations with remorse, special irregularity penalty of the first degree in the table of penalties will be executed.
Moreover, in the case that, the taxpayers do not send the declarations on the declaration period, they are supposed to send electronically, they will be charged with irregularity penalty according to the tax procedure article 355.
According to this calculation;
Special irregularity penalty that needs to be imposed will be 1/10, if it is given electronically within 30 days beginning from the end of the official period,
It will be imposed on the rate of 1/5, in that case that it is given within 30 days.
Penalty will not be imposed on the editing of electronic declarations.
Source: İsmmmo
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