Turkey tightens tax deposits for risky taxpayers, eases them for compliant filers

Turkey's Revenue Administration, part of the Ministry of Treasury and Finance, issued a new amendment to the Tax Procedure Law published in the Official Gazette. The rule reduces the tax guarantee for taxpayers who file compliant income or corporate tax returns to one‑fifth of the standard amount. Conversely, taxpayers subject to a tax audit for alleged fake or misleading documents must provide a guarantee equal to five times the normal amount.

The tax authority will notify the audited taxpayers, who then have 30 days to submit the required guarantee. Failure to do so will trigger legal penalties. The change aims to balance facilitation for honest taxpayers with stricter control over those deemed high‑risk.