Abstract:

Tax offenses which sentenced to imprisonment to protect the state’s financial sovereignty are serious violations that disrupt public order. In practice, the most committed and known of these offenses by taxpayers is tax evasion. It is important to examine the subclause (ç) added to Article 359 of the Tax Procedure Law No. 213, which regulates the offense of tax evasion, since it has created new evasion acts by the Law Amending the Tax Procedure Law and Some Laws No. 7318 of 29 April 2021. This study aims to explain the mentioned clause within the scope of the elements of the offense. First of all, the concept of a payment recorder device, the subject of the crime, is explained. Then the acts counted in the newly added clause, grouped under four groups as “unseal the payment recorder device, change its hardware or software”, “to prevent the recording of the information of the sales made by interfering with the payment recorder device or its related systems”, “change or delete information stored on the device” and “to prevent the transmission of documents, information or data that should be transmitted electronically or to ensure that they are transmitted untrue”. This paper evaluates that the act of “to prevent the recording of the information of the sales made by interfering with the payment recording device or its related systems” is an ensuant offense. In addition, this article explained that the opinion condition regarding the newly added clause does not link to the tax examination conclusion.

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