The Treasury and Finance Ministry's Revenue Administration published a communique amending the General Communique on the Tax Procedure Law in today's Official Gazette, which entered into force.
Taxpayers eligible for the compliant taxpayer tax reduction based on the previous year's tax return will provide a guarantee at one-fifth the rate.
Taxpayers with a tax audit report regarding the arrangement or use of false or misleading documents will be required to provide a guarantee five times the standard rate from the date the report is recorded in the tax office until it is finalized. After the report is recorded, they will be asked in writing to complete the guarantee within 30 days.