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Request for penalty reduction (Tax Procedure Law art. 376)

Sample petition to benefit from the penalty reduction without going to court against a tax and penalty notice.

Last checked: 22 October 20268 fields

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CEZADA İNDİRİM TALEP DİLEKÇESİ

Tax office Vergi Dairesi Müdürlüğüne

Mükellef: Taxpayer name
Vergi kimlik no: Tax ID number

Adıma düzenlenen Date and number of the notice tarih ve sayılı vergi/ceza ihbarnamesi Notification date tarihinde tebliğ edilmiştir.

İhbarname kapsamındaki Period and tax type için tarh edilen vergi ve kesilen cezalar hakkında dava açmayacağımı beyan eder, 213 sayılı Vergi Usul Kanunu'nun 376. maddesi uyarınca cezada indirim hükümlerinden yararlanmak istiyorum.

İndirim sonrası kalan ceza ile vergi aslını kanuni süresi içinde ödeyeceğimi taahhüt ederim.

Gereğini arz ederim.

Tarih: Date
Mükellef / kanuni temsilci: Taxpayer or legal representative
İmza:

Ek: İhbarname örneği

About this document

When is it used?

If you accept the assessment and do not plan to sue, you can request a penalty reduction within 30 days of notification.

Points to watch

  • The tax loss penalty is reduced by half the first time and by one-third for later assessments. Irregularity and special irregularity penalties are reduced by half.
  • The remaining penalty and the tax must be paid within 30 days; with a guarantee, up to three months.
  • Choosing this route means you cannot sue or request settlement for the same assessment.
  • Calculate in advance: Tax loss penalty and reduction

Legal basis

Tax Procedure Law No. 213 art. 376.

This is a general template; adapt it to your situation. Deadlines, amounts and conditions can change; consult your accountant or lawyer for important matters.