According to Presidency Decree No. 7782, the late fee rate was determined as 3,5% per month.
The relevant Decree was published in the Official Gazette dated 14 November 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 3,5% as of November 14, 2023.
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