Tax loss — participation in tax evasion
Criminal proceedings are separate; challenge to the administrative penalty.
Legal basis
213 sayılı Vergi Usul Kanunu, maddeler 344 ve 359
Scope and remedies
Criminal proceedings are separate; challenge to the administrative penalty. Amounts, periods, and remedy paths depend on the specific notice; this card does not invent rates or final dates.
Example question
Kaçakçılık suçuna iştirak iddiasıyla vergi ziyaı cezası kesildi. İdari haklarım nelerdir?