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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