Rejection of repentance (pişmanlık)

Conditions and objection.

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Catalogue snapshot: 2026-08-15. Descriptions below retain the original Turkish catalogue text; they are not a current-law answer. Read the linked legislation for the applicable conditions.

Definition

Şartlar ve itiraz.

Who is affected?

Pişmanlık, ıslah, düzeltme, şikayet, ihtirazi kayıt, uzlaşma ve vazgeçme.

Legislation and articles

213 sayılı Vergi Usul Kanunu (VUK)

Statute articles

Could not be verified in the current source set.

Common issues

Şartlar ve itiraz.

Example scenarios and questions

My repentance request was refused. What are my rights? Could not be verified in the current source set.

Related penalties

Could not be verified in the current source set.

Private ruling (Özelge)

No verified private ruling (Özelge) record is directly linked to this topic.

Case law

No verified decision record is directly linked to this topic.

Calculators

Pişmanlık / ıslah süre aracı
Süre prosedürleriThis feature is not available yet

Petition / next step

Pişmanlık dilekçesi

Provenance

shared/vergi-uyusmazlik-konulari.ts#usul/pismanlik-red
shared/deadline.ts
shared/mevzuat-instruments.ts
shared/data/dilekce-taslaklari.ts

Related guides

Verified example questions in source: 1