Number: 79

Date: 21/07/2022


Late fee rate has been increased to 2,5% per month.

According to Presidency Decree No. 5801, the late fee rate was determined as 2.5% per month.

The relevant Decree was published in the Official Gazette dated 21 July 2022 and entered into force on the same day.

As a result of such change of rate, both late fee calculated in scope of article 112 of Tax Procedure Law and penitence fee rates calculated in scope of article 371 of the Law shall be applied as 2,5% as of July 21, 2022.

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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