Special irregularity penalties are listed in Articles 353 and repeated 355 of the Tax Procedure Law. For document-based penalties, the amount increases with each finding and an annual cap applies. Failure to comply with accounting standards can also be penalised under this heading.
Source: Tax Procedure Law No. 213 Art. 353
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Irregularity penaltyA fixed penalty imposed for failure to comply with the formal and procedural provisions of tax laws, regardless of whether tax revenue was lost.E-invoiceIssuing an invoice electronically, in line with the standards set by the Revenue Administration, and transmitting it to the buyer.Advance taxTax paid in advance during the year by income and corporate taxpayers, in quarterly periods, on current-period earnings.Arm's length principleThe principle that transactions between related persons should be carried out at the prices and on the terms that would apply between independent parties with no such relationship.Capital gainGains of individuals from disposing of certain assets and rights that are subject to income tax.Certified public accountant (SMMM)A professional authorised to keep taxpayers' books, prepare their financial statements and advise on accounting and tax matters.
Last updated: October 22, 2026 · This definition is for general information only.