Late Payment and Penalties

Find the Turkish general irregularity penalty (usulsüzlük cezası) for your taxpayer group and the degree of the irregularity.

Calculate the Turkish special irregularity penalty (TPL 353/1) for invoices, expense vouchers, producer receipts or self-employment receipts not issued or not obtained.

Calculate late interest, the tax loss penalty and the total for a Turkish tax assessed after the fact (additional, ex officio or administrative assessment).

Estimate the deferral interest (tecil faizi), instalments and total payment when a Turkish tax debt is deferred and paid in equal principal instalments.

Calculate the Turkish late payment surcharge (gecikme zammı) or late interest on unpaid tax for the days of delay.

Calculate the Turkish tax loss penalty (vergi ziyaı cezası) from the lost tax, for standard and aggravated cases.