Fine Amounts (Tax Procedure Law) And Other Thresholds To Be Applicable in 2016

ARTICLE NO – SUBJECT

Amounts to be applicable in 2016 (TL)

ARTICLE 104-

Method of Announcement

1- If the announcement is made in the tax office

2.000

3- If the announcement is;

• made in one or more newspapers published where the tax office is located

2.000-200.000

• made additionally in one of the newspapers published nation-wide in Türkiye

200.000 and above

ARTICLE 115 (BIS)-

Waiver from accrual

24

ARTICLE 153/A-

Security amount

88.000

ARTICLE 177-

Bookkeeping thresholds on the basis of the balance sheet account

1- Annual;

• Purchase amount

168.000

• Sales amount

230.000

2- annual gross business revenue

90.000

3- Sum of five times of the business revenue and the annual sales amount

168.000

ARTICLE 232-

Obligation for invoicing

900

ARTICLE 252-

Duties for carnet attestation charged by mukhtars

2,40

ARTICLE 313-

Fixtures and goodwills to be directly recognized as expense

900

ARTICLE 343-

Minimum fine threshold

• For stamp duty

11

• For other taxes

21

ARTICLE 352-

Irregularity degrees and fines

(Table as per the law)

1st degree irregularities

1- Capital Companies

126

2- The self-employed and first class merchants other than capital companies 

80

3 - Second class merchants

40

4- Those who are not listed above but subject to income tax by statement procedure

19

5- Those whose earnings are determined by simple procedure

11

6- Craftsmen exempted from income tax

5

2nd degree irregularities

1- Capital Companies

69

2- The self-employed and first class merchants other than capital companies 

40

3 - Second class merchants

19

4- Those who are not listed above but subject to income tax by statement procedure

11

5- Those whose earnings are determined by simple procedure

5

6- Craftsmen exempted from income tax

2.7

ARTICLE NO – SUBJECT

Amounts to be applicable in 2016 (TL)

ARTICLE 353-

Failure to provide and receive invoice or similar documents and noncompliance with other provisions on form and procedure

1- Failure to provide/ receive invoice, expenditure voucher, producer receipt, or self-employment receipt

210

• Total fine to be imposed for each type of document within one calendar year

110,000

Failure to issue, use or maintain retail sales voucher, voucher given by cash registers, entrance and passenger transport ticket, delivery note, packing list, passenger list, daily customer list and the documents the issuance of which was rendered to be compulsory by the Ministry of Finance.

210

• Total fine for each determination for each type of document

11,000

• Total fine to be imposed for each type of document within one calendar year

110,000

4- Failure to maintain, register daily or submit to the authorities the ledgers, the maintenance and daily registration of which are rendered compulsory by the Ministry of Finance;  and failure to comply with the obligation to maintain and display the tax certificate

210

6-  Those who fail to comply with the specified accounting standards and the procedures and principles of the uniform chart of accounts and the financial charts, as well as the  rules and standards pertaining to the creation of computer programs for accounting

5,000

7- Those who carry out transactions without the use of tax number which is rendered obligatory to use for the transactions to be carried out by the public institutions and organizations and real persons and legal entities

260

8- Printing house managers who fail to fulfill, either fully or partially, their notification duty regarding document printing.

800

• Total special irregularity fine to be impose within one calendar year pursuant to this paragraph

158,000

9- From among the institutions, which are obliged to use tax identification number pursuant to Law No 4358, those which fail to provide notifications for their transactions pursuant to the specified standards and in due time.

1,100

10- In the name of the owner of the vehicle who fails to stop despite the stop warning of the officer of the Ministry of Finance with special marking pursuant to Paragraph (d) of Article 127

800

ARTICLE 355-

b) For Stamp Duty

• Special irregularity fine to be imposed for each document

1.79

ARTICLE 355 (BIS)-

Fines imposed to those who are reluctant to provide information or those who fail to comply with Articles 256, 257 and 257 (Bis)

1-In respect of first class merchants and the self-employed

1,370

2-In respect of second class merchants, farmers who keep books and those whose income is determined by simple procedure

690

3-Those who are not included in the above items

340

Total special irregularity fine to be imposed within one calendar year to those who fail to comply with the obligation to authenticate their collections and payments by means of the documents issued by banks, similar financial institutions or postal authorities.

1,100,000