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IRREGULARITY DEGREES & PENALTIES (RELATED TO LAW) QUANTITIES TO BE APPLIED IN 2011 (TRY)
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| I. GRADE IRREGULARITIES |
TRY |
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| 1. Equity Companies |
96 |
| 2. First Grade Merchants and Freelancers outside of Equity Companies |
60 |
| 3. Second Grade Merchants |
30 |
| 4. Companies outside 1., 2. & 3. and subject to income tax by the declaration method |
15 |
| 5. Whom commercial earning acquired on simple earnings basis |
8 |
| 6. Artificers exempted from income tax |
3,70 |
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| II. GRADE IRREGULARITIES |
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| 1. Equity Companies |
53 |
| 2. First Grade Merchants and Freelancers outside of Equity Companies |
30 |
| 3. Second Grade Merchants |
15 |
| 4. Companies outside 1., 2. & 3. and subject to income tax by the declaration method |
8 |
| 5. Whom commercial earning acquired on simple earnings basis |
3,70 |
| 6. Artificers exempted from income tax |
2,15 |