General Communiqué on Tax Procedure Law (No: 592)

Article 1: Based on the authority stated in the additional Article 1 of the Tax Procedure Law No. 213 dated 4/1/1961, the determination of the authorized reconciliation commissions regarding tax loss, irregularity, and special irregularity penalties constitutes the purpose and scope of this Communiqué.

Article 2: According to the provisions of the Tax Procedure Law No. 213; - In the additional Article 1; "Regarding the tax loss penalties assessed by the taxpayer, either supplementary, ex officio, or by the administration, and the irregularity and special irregularity penalties exceeding 5,000 Turkish Liras (excluding the penalties imposed for actions causing tax loss as stated in Article 359 and the penalties imposed on those participating in these actions and the penalties imposed on taxpayers notified in advance regarding the preliminary assessment under the scope of Article 370 (b)), in cases where it is claimed that the tax loss was caused by the inability of the legal provisions to sufficiently penetrate or due to errors written in Article 369 or the existence of any material errors outside the tax errors written in Articles 116, 117, and 118 of this Law, or the existence of a difference of opinion in the disputed case by the administration according to judicial decisions, the administration may reconcile with the taxpayers within the framework of the provisions in this section.

Article 3: The reconciliation requests exceeding the authority of the tax office/affiliated tax office (district directorate) reconciliation commissions will be examined and concluded by the relevant provincial reconciliation commission, and those exceeding their authority will be examined and concluded sequentially by the Tax Offices Coordination Reconciliation Commission or the Central Reconciliation Commission.

Article 4: The reconciliation requests exceeding the authority of the tax office/affiliated tax office (district directorate) reconciliation commissions will be examined and concluded by the relevant provincial reconciliation commission, and those exceeding their authority will be examined and concluded sequentially by the Tax Offices Coordination Reconciliation Commission or the Central Reconciliation Commission.

Article 5: The amounts of tax loss, irregularity, and special irregularity penalties that reconciliation commissions can address will be determined by the Revenue Administration Presidency based on provinces or provincial groups for the purpose of quickly concluding reconciliation meetings and in other necessary cases.

Article 6: This Communiqué shall enter into force on the date of publication.

Article 7: The Minister of Treasury and Finance shall execute the provisions of this Communiqué.