Irregularity acts and sanctions in Tax Procedure Law

Turkish Tax System is also based on the declaration basis, as modern tax systems have adopted. Full and fair taxation based on declaration is possible only if the information and documents that form the basis for this are true. In addition, the arrangement of information and documents and the reporting of information and documents must be in accordance with the form and procedural rules. In the study, the form and procedural rules within the scope of the Tax Procedure Law, and the form and irregularities in other words, irregularities were examined. Before this, the area of the acts of irregularity in the distinction between crime and misdemeanour and the feature of the sanctions imposed on the irregularities were determined. As a result, solutions were offered for the deficiencies in the regulations regarding the acts of irregularity and the problems in implementation.