Tax-loss penalty (1×)

Late or incomplete assessment.

← All topics · Penalties and administrative sanctions

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

Geç veya eksik tahakkuk.

Who is affected?

Vergi ziyaı, usulsüzlük ve özel usulsüzlük cezalarına karşı iptal, indirim ve uzlaşma yolları.

Legislation and articles

213 sayılı Vergi Usul Kanunu (VUK)

Statute articles

Law No. 213 · Article 344law-213-madde-344

Common issues

Geç veya eksik tahakkuk.

Example scenarios and questions

A 1x tax-loss penalty was assessed. Can I object, and what are my rights?

Related penalties

Vergi ziyaı cezası (1 kat)

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

Vergi ziyaı cezası dilekçesi

Provenance

shared/vergi-uyusmazlik-konulari.ts#cezalar/ziyai-1kat
shared/deadline.ts
shared/mevzuat-instruments.ts
frontend/data/penalties.json
shared/data/dilekce-taslaklari.ts

Related guides

Vergi cezaları rehberi

Verified example questions in source: 1