Author Moore Turkey

Introduction

Circular 2026 – 050

Guarantee Amounts Required to Be Submitted by Taxpayers Operating in the Fuel and LPG Sector Have Been Changed

With the General Communiqué on the Tax Procedure Law numbered 594, published in the Official Gazette dated July 31, 2026, changes were made to the guarantee amounts required to be provided by taxpayers within the scope of Tax Procedure Law Communiqué No. 531.

Taxpayers included in the scope of the guarantee application by Tax Procedure Law (VUK) Communiqué No. 531: ;

  • Under the Petroleum Market Law No. 5015, those who hold a distributor, mineral oil, or dealership (excluding exclusively bunker dealership) license
  • Those who hold a distributor or LPG autogas dealership license within the scope of Law No. 5307,
    has been determined.

According to the regulation made by Communiqué No. 594, the guarantees that must be provided have been determined as follows: ;

a) It will be provided at the rate of one-fifth by taxpayers who have the right to benefit from the tax reduction application for compliant taxpayers, depending on meeting the conditions in the repeated article 121 of the Income Tax Law, in the income or corporate tax return pertaining to the previous year and which must be submitted in the year in which the date on which the collateral will be provided falls.

b) shall be imposed at five times the amount by taxpayers for whom a tax inspection report has been drawn up regarding the issuance or use of fraudulent documents or documents misleading in content, for the period between the date such tax inspection reports are entered into the tax office records and the date the matters contained in these reports become final.
Following the date these reports are entered into the tax office records, taxpayers will be requested via a written notice to be served to them to complete their collateral within 30 days.

You can access the mentioned notification via the following link.

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Sincerely