Tax Crimes

TAX CRIMES

Within the scope of the Tax Procedure Law, we can talk about 3 types of crimes:

1. Crimes of irregularities
2. Tax evasion
3. Smuggling

These crimes will be examined one by one below:

IRREGULARITY CRIMES

This crime can only occur if the actions taken are contrary to the rules and procedures set forth in tax laws. The law groups penalties according to the severity of the crime. Accordingly,

• Degree of Irregularity

-Failure to submit tax and fee declarations on time

-Failure to keep the required records

-The ledger entries were kept in such a way that it was impossible to conduct an audit

-Failure to notify the start of employment on time

-Failure to certify required ledgers (if not done within 1 month, they will be considered uncertified)

-Failure to assess income tax on other fees even though the assessment period has passed

-Failure of farmers to respond within the stipulated time to the invitation extended by the village headman and council of elders, as per Article 245

• Degree of Irregularity

- Failure to submit planting and census declarations on time or in a manner that provides the information required by law

-Failure to submit notifications required by tax laws on time (excluding notification of commencement of employment)

-Failure to collect the tax card within 15 days of its expiration date

-The required ledgers must be certified within 1 month of the expiration date

-Failure to prepare tax returns, declarations, etc., in accordance with the form and other rules specified by law

-The absence or failure to present certain documents in a way that does not jeopardize the accuracy of accounts and transactions

The penalties and consequences for the offenses listed above are outlined in Article 353 of the Tax Procedure Law.

 

TAXPAYER	1.      DEGREE OF IRREGULARITIES	2.      DEGREE OF IRREGULARITIES
CAPITAL COMPANIES	700 TL	370 TL
FIRST-CLASS TRADERS AND PROFESSIONALS, EXCLUDING CAPITAL COMPANIES	420 TL	210 TL
SECOND-CLASS MERCHANTS	210 TL	95 TL
THOSE SUBJECT TO INCOME TAX THROUGH THE FORM OF DECLARATION, OTHER THAN THOSE LISTED ABOVE	95 TL	55 TL
THOSE WHOSE INCOME IS DETERMINED USING THE SIMPLE METHOD	55 TL	26 TL
TRADESMEN EXEMPT FROM INCOME TAX	26 TL	15 TL

 

2. TAX EVASION CRIME:

Tax liability arises when a taxpayer fails to report their tax debt to the tax authorities, either incompletely or at all, even though the tax liability has been assessed. Offenses such as failing to keep accounting records or failing to file tax returns within specified periods fall under this category. Furthermore, providing false information about personal or family circumstances by taxpayers is also included.

These crimes cause the state to suffer a loss of revenue, and the individual also violates their own obligations. Those who commit this crime are fined an amount equal to one times the amount of tax lost. If the tax loss is caused by an act that falls under the category of smuggling, the penalty is tripled.

If tax evasion is caused by an act that also includes smuggling offenses, imprisonment may also be imposed.

3. SMUGGLING CRIMES:

According to Article 359 of the Tax Procedure Law, failure to properly prepare, maintain, or present required documents, records, ledgers, etc., or destroying or fraudulently preparing them, constitutes the crime of tax evasion.

• Those who falsify records in the ledger
• The ledger, those who conceal or misrepresent the records
• Forgery in ledgers and records
• Those who keep double books

This can be given as an example.

If the prison sentence given to the perpetrator is less than one year and they meet the other necessary conditions, the sentence can be converted into a fine. Otherwise, the imposed prison sentence must be served.

The statute of limitations for smuggling offenses varies depending on the crime committed. In cases such as opening a fake account, falsifying books/records, or submitting misleading documents, the statute of limitations begins to run from the date these actions are committed. Similarly, in acts involving the destruction of documents, the statute of limitations begins on the date this act occurs. The statute of limitations is 8 years from these dates.