Irregularity — books / document production
Failure or delay in producing documents.
Legal basis
213 sayılı Vergi Usul Kanunu, madde 352
Scope and remedies
Failure or delay in producing documents. Amounts, periods, and remedy paths depend on the specific notice; this card does not invent rates or final dates.
Example question
Defter veya belge ibraz etmeme cezasına karşı haklarım nelerdir?