Penitence and rectification in Tax Penal Law

According to the Article 371 of the Tax Procedure Law, under certain circumstances, there is an exemption of the punishment for the taxpayers who are violating the law by causing tax loss or tax evasion. The taxpayer, himself, who wants to use the way of ? Petinence and Rectification?, shall inform the authorized department about his illegal act before the tax administration learn it. Than if he has deliquent, erroneous or incomplete tax return, in fifteen days time he shall give his correct return. Communicated overdue taxes shall be paid together with its late (petinence) fee in the same amount of time.The ?Petinence and Rectification? -basic principles are mentioned above- is not only in Turkish Tax Code but also in other countries law which may be under similar headlines or contents. By using these ubiquitous legal institutions both taxpayers and tax administrations get numerous advantages like diminishing labour and time loss, protecting faithful taxpayers and increasing tax income.