Irregularity and special irregularity penalties to be applied in 2022 within the scope of the Tax Procedure Law (TPL) and some monetary aggregates have been announced with the General Communiqué with line number 534 published in the Official Gazette dated 21 December 2021. Accordingly, in 2022 for joint stock companies; the first degree irregularity penalty is 320 TRY, and the second degree irregularity penalty is 170 TRY.
In 2022; if an invoice is not issued, a special irregularity penalty of 10% of the amount to be written on the document, not less than 500 TRY, a special irregularity penalty of 500 TRY in case of failure to issue a waybill, a special irregularity fine of 500 TRY and a fine amounting to 3.400 TRY shall be applied in case of not submitting electronic declarations and notifications by first-class merchants.
In 2022, the limit for issuing invoices and the depreciation application limit will also be applied as 2.000 TRY.
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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