What Is Tax Amnesty?

Tax amnesty is an application that allows the state to delete or reduce tax debts under certain conditions. It can be an important opportunity, especially for taxpayers experiencing financial difficulties. However, some conditions and consequences of tax amnesty should also be considered.

The concept of "forgiveness" is a word meaning, and it is defined as the forgiveness of a crime, a fault, or an error. The institution of amnesty is regulated in the Constitution and the Turkish Penal Code in the general sense of Criminal Law in Turkish Legislation.

"Tax amnesty", in the narrow sense, means that the state gives up the collection of tax penalties partially or completely. And in a broad sense, it is defined as the partial or complete waiver of the collection of taxes and all tax-related receivables. There is no provision regarding tax amnesty in the Tax Procedure Law or any other Law. However, tax amnesty can only be introduced by Law. For this reason, tax amnesty