Blog What does it mean to misbehave?
What does irregularity mean?
Irregularity is acting without complying with the formal and procedural provisions of tax laws (VUK m.351).
What is second degree irregularity?< /strong>
2. degree irregularity penalty. Irregularities are punished according to the degrees written below and the schedule attached to this law. If the act of irregularity requires ex officio discretion, the penalties written in the attached table are doubled.
What happens if the irregularity penalty is not paid?
Amount agreed upon after reaching a settlement If the said amount is not paid in due time, the settlement is not considered invalid and the late fee is calculated. Failure to pay the agreed tax and penalty within the stipulated time limits the expected purpose of the settlement.
How much is the 2 degree irregularity penalty 2021?
2021
Taxpayer groups First degree irregularities (TL) Second-degree irregularities (TL) Second-class traders 70,00 32.00 Those who are subject to income tax by declaration method except for the above 32.00 19.00 Those whose earnings are determined by simple method 19.00 9.00 Tradesmen exempt from income tax 9.00 5, 00How much is the tax office 2 degree irregularity penalty?
Irregularity and Special Irregularity Penalties
First degree irregularities TL Second degree irregularities 1- Capital companies 98 2- First-class traders and self-employed people other than the capital company 55 3 – Second-class traders 25How much is the irregularity penalty?
TPL art. According to 352, irregularities are divided into two as first and second degree irregularities and are punished according to the schedule attached to the VUK.
How much is the e-invoice special irregularity penalty?With the General Communiqué, 500 TL as of 01.01.2022) A special irregularity penalty shall be imposed at the rate of 10% of the amount or difference of the amount required to be written on these documents, not less than Turkish lira.”
Special In how many days is the irregularity penalty paid?
When is the payment made after the discount in fines? The amount of penalty accrued after the tax and discount application; In case of providing a collateral of the type specified in the Law No. 6183, it must be paid within 3 months as of the end of the maturity.
Is there any compromise on irregularity penalties?
5,000,00 ( Penalties for irregularities and special irregularities exceeding TL five thousand were included in the scope of settlement before and after assessment, and if 75% of these agreed penalties are paid within the legal period, an additional 25% discount is provided for them.
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