Mesrutiyet Avenue, Ersoy Business Center, No: 102/11-12 Floor: 5 Beyoglu 34420 ISTANBUL / TURKEY


Şubat 24, 2015by admin

This article’s preamble and conclusion parts have been translated into English. The content of it is 13 pages and Turkish version is issued at our website.


Tax evasion crime committed by using forged document is essentially one of the economic crimes committed against state tresuary that is regulated at paragraph B of article 359 of Tax Procedure Code. At this kind of crime, a set of goods and services actions are qualified as against laws, because of using forged document; moreover by this crime, it is provided that deliveries which are not real can be displayed as happened in accordance with registrations. In daily life we can exemply about this crime; To pay low tax or not to pay tax or to provide forged invoice in consideration of commision by decreasing VAT basis and displaying more expenses for drawing advantage from value added tax return or decrease, even though there is no right, to decrease income or corporation tax basis in the meaning of business profit, to get off real offender at smuggling, to hide a committed smuggling and tax evasion or to use forged invoice for fictitious export.


In accordance with article 367 of Tax Procedure Code, imposing a penalty for crime of using forged document shall not impede the application of loss of tax crime or irregularity fine.

The judgements of criminal court have an effect on transactions and decisions of authorities which will apply tax penalties and on the other hand the decisions of autorities shall not bind criminal judge.