With the General Communiqué on the Tax Procedure Law (Serial No: 592), published in the
Official Gazette dated 28 March 2026 and announced by the Turkish Revenue Administration, the principles governing settlement procedures for tax penalties have been revised.
You may access the full text of the Communiqué via the following official link:
https://www.gib.gov.tr/mevzuat/kanun/434/teblig/11868
Under the new regulation, the competent settlement commission is determined directly
based on the amount of the penalty. As the penalty amount increases, the settlement process will be handled by higher-level commissions.
In cases where multiple penalties exist for the same or different periods, the highest penalty
amount will be taken as the basis, and all related penalties will be evaluated collectively by
a single commission. This approach ensures a more efficient and centralized process.
Additionally, the monetary threshold for irregularity and special irregularity penalties eligible
for settlement has been updated. For 2026, this threshold is set at TRY 40,000. For penalties below this amount, applying the penalty reduction mechanism under Article 376 of the Tax Procedure Law may be considered a more practical alternative.
Furthermore, where both tax loss penalties and irregularity (or special irregularity) penalties
arise within the same case, the determination of the competent commission will be based on the tax loss penalty amount.
Overall, the Communiqué aims to ensure that settlement procedures are carried out in a more structured, efficient, and centralized manner.
_Bt0XlDSIur.webp "Utku Kurtoğlu")
