The Tax Procedure Law General Communiqué prepared by the Revenue Administration of the Ministry of Treasury and Finance came into force after being published in the Official Gazette.
Accordingly, reconciliation requests that exceed the authority of the tax office-affiliated tax office (goods directorate) reconciliation commissions will be examined and concluded by the relevant revenue office reconciliation commission, and those that exceed their authority will be examined and concluded by the Tax Offices Coordination Reconciliation Commission or Central Reconciliation Commission, respectively.
The authorized commission where the compromise meeting will be held will be determined based on the tax loss, irregularity and special irregularity penalty amount included in the tax-penalty notice. If more than one tax loss penalty is imposed for the same year or for various years, the authorized commission will be determined according to the tax-penalty notice containing the highest penalty amount. In order to ensure unity in reconciliation, reconciliation requests regarding other tax-penalty notices will also be discussed in the authorized conciliation commission, whose penalty amount is determined according to the amount in the tax-penalty notice with the highest penalty.
In determining whether the irregularity and special irregularity penalties are within the scope of reconciliation, the limit valid on the notification date of the tax-penalty notice for post-assessment reconciliation and determined as 40 thousand Turkish liras for 2026 will be taken into account.
If a conciliation application is made for tax loss penalties along with irregularity or special irregularity penalties for the same year or for various years, the tax loss penalty amounts will be taken into consideration for the determination of the authorized conciliation commission.
Reconciliation requests for other penalties imposed will be discussed in the same conciliation commission, whichever tax loss penalty amount falls under the authority of the conciliation commission.
The amounts of tax loss, irregularity and special irregularity penalties that the conciliation commissions may make subject to reconciliation will be determined by the Revenue Administration by provinces or provincial groups in order to quickly conclude the conciliation negotiations on-site and in other cases deemed necessary.
