Circular 2026 -026
Circular No. 592 of the Tax Procedure Law on the Determination of the Powers of Reconciliation Commissions has been published.
The General Communiqué No. 592 of the Tax Procedure Law was published in the Official Gazette regarding the determination of authorized conciliation commissions in the process of finalizing taxpayers' conciliation requests, dated 28/03/2026 and numbered 33207. The amounts of tax loss, irregularity, and special irregularity penalties that conciliation commissions can address will be determined separately by the Revenue Administration.
With this Communiqué, regulations/explanations have been made regarding the determination of authorized reconciliation commissions in the process of concluding taxpayers' reconciliation requests, concerning tax loss, irregularity, and special irregularity penalties. Furthermore, the Presidency of Revenue Administration is authorized to determine the amounts of tax loss, irregularity, and special irregularity penalties that reconciliation commissions can consider for reconciliation, in order to conclude reconciliation negotiations quickly on-site and in other cases deemed necessary.
The monetary limit in Article 1 of the Tax Procedure Law is taken into account when determining whether irregularities and special irregularity penalties are covered by conciliation. The said amount will be increased in line with the revaluation rate and will be applied as 40,000 TL for the year 2026.
If a settlement application is made for tax loss penalties along with irregularities or special irregularities penalties for the same year or different years, the tax loss penalty amounts will be taken into consideration for the determination of the authorized settlement commission. Whichever settlement commission has the authority for the tax loss penalty amount, the settlement requests made for the other penalty/penalties imposed will also be discussed at the same settlement commission for the sake of uniformity in the settlement.
You can access the mentioned notification via the following link.
Sincerely
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