The Communiqué on the Reassessment of Administrative Fines to be Applied in 2025 Pursuant to Article 77 of the Consumer Protection Law No. 6502 (“Communiqué”) was published in the Official Gazette dated December 20, 2024, and numbered 32758. Accordingly, administrative fines have been increased by 43.93%, in line with the revaluation rate specified in the General Communiqué on Tax Procedure Law (Serial No: 574). The Communiqué will enter into force on January 1, 2025.
The amounts of administrative fines to be applied between January 1, 2025, and December 31, 2025, pursuant to Article 77 of the Consumer Protection Law No. 6502, have been determined as follows:
Paragraph One:
- Subparagraph: 3,166 TRY
- Subparagraph: 3,166 TRY
Paragraph Two:
- Fine amount: 3,126 TRY
Paragraph Three:
- Fine amount: 15,800 TRY
Paragraph Four:
- Subparagraph: 25,421,985 TRY
Other subparagraphs: 17,794 TRY
Paragraph Five:
Fine amounts:
- 1,583,405 TRY
- 355,907 TRY
Paragraph Six:
Fine amount: 3,126 TRY
Paragraph Seven:
Fine amount: 1,583,405 TRY
Paragraph Eight:
Fine amounts:
- 79,171,438 TRY
- 7,917,110 TRY
Paragraph Nine:
Fine amounts:
- 79,142 TRY
- 1,583,405 TRY
- 158,305 TRY
Paragraph Ten:
- Subparagraph: 2,542,198 TRY
- Subparagraph:
First subparagraph: 1,604,819 TRY
Second subparagraph: 25,907 TRY
Third subparagraph: 178,473 TRY
(c) Subparagraph: 3,166 TRY
Paragraph Eleven:
Fine amount: 158,305 TRY
Paragraph Twelve:
- Subparagraph (a): 158,323 TRY – 1,583,230 TRY
- Subparagraph (b): 3,180,853 TRY – 31,808,530 TRY
- Subparagraph (c): 79,161 TRY – 15,904,265 TRY
- Subparagraph (ç): 86,358 TRY – 863,580 TRY
- Subparagraph(d): 863,580 TRY – 8,635,800 TRY
- Subparagraph(e): 863,580 TRY – 8,635,800 TRY
- Subparagraph(f): 403,004 TRY – 4,030,040 TRY
- Subparagraph(g): 86,358 TRY – 863,580 TRY
Paragraph Thirteen:
Fine amounts:
- 86,358 TRY
- 863,580 TRY
- 8,635,800 TRY
Paragraph Fourteen:
Fine amounts:
- 5,084,396 TRY
- 1,583,405 TRY
- 79,142 TRY
Paragraph Fifteen:
Fine amounts:
- 406,750 TRY
- 8,635,800 TRY
- 1,439,300 TRY
- 71,965 TRY
- 15,253,191 TRY
Paragraph Sixteen:
Fine amount: 3,126 TRY
Paragraph Eighteen:
Lower limit: 15,800 TRY
Upper limit: 588,323 TRY
Paragraph Nineteen:
Lower limit: 406,750 TRY
Upper limit: 610,127,694 TRY
In line with the amendments introduced by Law No. 7392, the Communiqué also covers administrative fines to be applied under previous provisions:
Paragraph Three:
Fine amount: 15,800 TRY
Paragraph Four:
Fine amounts:
- 316,660 TRY
- 15,800 TRY
Paragraph Five:
Fine amount: 1,583,405 TRY
Paragraph Eight:
Fine amount: 7,917,110 TRY
Paragraph Nineteen:
Fine amount (lower limit): 395,824 TRY
You can access the Communiqué in Turkish through this link.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
