Tax penalties & penalty notices

Tax loss, irregularity, and special irregularity

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.

Penalty types: Penalties guide

Definition

Size ceza veya ceza ihbarnamesi tebliğ edildiyse hemen panikle ödeme yapmak zorunda değilsiniz; önce yazının ne dediğini, hangi tutarın ve hangi gerekçenin yazıldığını okumanız gerekir.

Tebliğ tarihini aynı gün not edin; itiraz, uzlaşma veya dava yolları çoğu işlemde kanuni süre içinde açılır. Süreyi kaçırmadan VUK’taki itiraz ve uzlaşma hükümlerine bakın.

Who is affected?

Ceza veya ceza ihbarnamesi tebliğ edilen vergi mükellefleri.

Legislation and articles

213 sayılı Vergi Usul Kanunu (VUK)

Statute articles

Law No. 213 · Article 344law-213-madde-344
Law No. 213 · Article 359law-213-madde-359
Law No. 213 · Article 353law-213-madde-353
Law No. 213 · Article 352law-213-madde-352
Law No. 213 · Repeated Article 355law-213-mukerrer-355

Common issues

İlk adımlar, süreler ve başvuru yolları.
İtiraz, uzlaşma ve dava seçenekleri.
İtiraz, uzlaşma, indirim ve savunma.
Kanuni indirim, uzlaşma ve itiraz.
SMİYB, tarhiyat ve savunma.
Tek ceza ilkesi ve itiraz.

Example scenarios and questions

I received a tax penalty. What should I do?
Can I object to a penalty notice? Could not be verified in the current source set.
What rights do I have on a penalty notice? Could not be verified in the current source set.
Is there a reduction on a tax-loss penalty?
I was accused of a fake invoice. What should I do?
Can a penalty be assessed twice? Could not be verified in the current source set.
Which documents should I submit to challenge a tax irregularity penalty?
How can I have a calculation error in a tax penalty notice corrected?
Can I assess settlement and litigation options together for a tax penalty?
If a tax penalty was improperly served, on which date does the time limit begin?

Related penalties

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

Tarhiyat / ceza itirazı süre aracı
Süre prosedürleriThis feature is not available yet

Petition / next step

Provenance

shared/sor-ana-konular.ts#vergi-ceza
shared/templateQuestions.ts#vergi_ceza
shared/vergi-uyusmazlik-konulari.ts#cezalar
shared/deadline.ts#vuk_itiraz
frontend/data/penalties.json

Related guides

Verified example questions in source: 10