| Specific Irregularity Fines For 2012
|
Action Requiring Penalty
|
:
|
Fine Amount or Rate
|
|
For the ones not giving or taking invoice, expense bill, producer invoice and self-employed bill (pro rata the amount to be written in the bill not to be less than 180 TL for each bill and more than 88,000 TL within a year)
|
:
|
% 10
|
|
For the ones not issuing, using and having retail bill, payment recording device bill, entrance and passenger transport bill, bill of consignment, bill of transfer, passenger list, daily client list (Not to exceed 8,800 TL for each bill and 88,000 TL within a year)
|
:
|
180,00 TL
|
|
For the self-employed not keeping account on daily basis
|
:
|
180,00 TL
|
|
For the ones without tax registration certificate
|
:
|
180,00 TL
|
|
For the ones not complying with unified accounting Instructions and regulations for financial statements
|
:
|
4.000,00 TL
|
|
Not complying with using a single tax registration no (For each procedure)
|
:
|
220,00 TL
|
|
For the printing house owners not executing the duties of printing documents and the related notification
|
:
|
660,00 TL
|
|
For the ones not fulfilling the duties of notification regarding tax identification number
|
:
|
880,00 TL
|
|
For the vehicle owner not stopping despite warning by the exchequer’s officer with a specific sign
|
:
|
660,00 TL
|
|
For the ones not complying with the provisions of articles 256, 257 and the reiterated 257 of tax procedure law and the ones not giving information:
|
:
|
|
-First degree tradesmen
|
:
|
1.170,00 TL
|
|
-Self-employed
|
:
|
1.170,00 TL
|
|
-Second degree tradesmen
|
:
|
580,00 TL
|
|
-Bookkeeping farmers
|
:
|
580,00 TL
|
|
-Ones with incomes on a simple basis
|
:
|
580,00 TL
|
|
-Others
|
:
|
280,00 TL
|
|
