Number: 78

Date: 02/10/2019

Title:Late fee rate reduced to 2% per month.

Late fee rate has been set as 2 % per month through the Presidential Decision no.1592.

The relevant Decision was published in the Official Gazette dated 2 October 2019 and has been enacted as of the same date. rates calculated under Article 371 of the same Law will be applied as 2% per month as of October 2, 2019   

As a result of this rate change, the rates for penitence fine calculated under Article 371 of the same Law will be applied as 2% per month as of 2 October 2019, along with the late fee calculated within the scope of VUK (Tax Procedures Law) Article 112.

Period applied Monthly rate
19.11.2009 – 18.10.2010 %1,95
19.10.2010 – 04.09.2018 %1,40

05.09.2018 - 30.06.2019

01.07.2019 - 01.10.2019

%2,00

%2,50

As of 02.10.2019  %2,00

  


Our explanations provided above include general information on the issue. No responsibility can be claimed against EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. due to the implications arising from the context of this document or emerging with respect to its context.
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