Madde 352 — MADDE NO - KONUSU Uygulanacak Miktar (YTL)

MADDE 352-   Usulsüzlük dereceleri ve cezaları

                          (Kanuna bağlı cetvel)

                          Birinci derece usulsüzlükler                                                                                                         

                          1- Sermaye şirketleri                                                                                                                       75

                          2- Sermaye şirketi dışında kalan birinci sınıf tüccarlar ve serbest meslek erbabı                            49

                          3 - İkinci sınıf tüccarlar                                                                                                                   24

                          4- Yukarıdakiler dışında kalıp beyanname usulüyle gelir vergisine tabi                                             

                          olanlar                                                                                                                                         12,70

                          5- Kazancı basit usulde tespit edilenler                                                                                       6,40

                          6- Gelir vergisinden muaf esnaf                                                                                                         3

                          İkinci derece usulsüzlükler                                                                                                           

                          1- Sermaye şirketleri                                                                                                                       43

                          2- Sermaye şirketi dışında kalan birinci sınıf tüccarlar ve serbest meslek erbabı                            24

                          3- İkinci sınıf tüccarlar                                                                                                               12,70

                          4- Yukarıdakiler dışında kalıp beyanname usulüyle gelir vergisine tabi                                                                       

                          olanlar                                                                                                                                           6,40

                          5- Kazancı basit usulde tespit edilenler                                                                                            3

                          6- Gelir vergisinden muaf esnaf                                                                                                    1,70