Within the scope of TPL, irregularity and special irregularity penalties to be applied in 2024 and some monetary amounts were announced.

Irregularity and special irregularity penalties to be applied in 2024 within the scope of the Tax Procedure Law (TPL) and some monetary aggregates were announced in the General Communiqué with line number 556 published in the 2nd repeating Official Gazette dated 30 December 2023.

Accordingly, in 2024 for capital companies; the first degree irregularity penalty is TRY 1,100 and the second degree irregularity penalty is TRY 580.

In 2024; if an invoice is not issued, a special irregularity penalty of not less than TRY 3,400 and 10% of the amount to be written in the document, a special irregularity penalty of TRY 3,400 in case of not preparing a delivery note, and a special irregularity fine of TRY 11.800 shall be applied in case of not submitting electronic declarations and notifications by first class merchants.

In 2024, the limit for issuing invoices and the depreciation application limit will be applied as TRY 6.900 while the limit for doubtful receivables shall be applied as TRY 14,000.