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Another tax crime in a criminal sense is the “Violation of the
Secrecy of Taxes.” Pursuant to Art. 362 of the TPC, among persons
who shall abide by the secrecy of taxes as listed under Art. 5 of TPC,
and those who violate this provision, are punishable in accordance
with Art. 239 of the Turkish Criminal Code (“TCC”). These persons
are as follows: Public officers who conclude tax transactions and
audits, the officials of tax courts, regional administrative courts and
Council of State, members of the commissions formed in accordance
with tax laws, as well as experts of tax transactions. These persons, as
a result of the work they do, cannot declare or use for their own bene-
fit, or for the benefit of third parties, the information they are privy to,
pertaining to the identities, transactions and account statuses, works,
businesses, wealth and professions of the taxpayers and persons in
relation to taxpayers. This prohibition continues even though the said
persons leave their work. As per Art. 239 of the TCC, a person who
commits this crime shall be sentenced with imprisonment for one to
three years, and with a monetary fine of up to five thousand days. A
person who forces another to declare such information and documents
by coercion and threat shall be punished with imprisonment for three
to seven years.
The last paragraph of Art. 6 of the TPC regulates the crime of
“Conducting Personal Work of Taxpayers.” Accordingly, public offi-
cers who conclude tax transactions and audits, and the officials of tax
courts, regional administrative courts and Council of State, shall be
prohibited from conducting accounting, communications, and other
personal work of taxpayers regarding the application of tax rules, even
for free. Violation of this provision shall result in imprisonment for a
period of 6 months to 2 years, as per Art. 257/1 of the TCC entitled
“Professional Misconduct.”
General Provisions Regarding Tax Crimes and Penalties
When considered from the perspective of “Complicity,” as a gen-
eral principle of criminal law, tax crimes and penalties, it is necessary
to identify persons who commit acts of tax evasion as shall be punished
as per the provisions of the TCC regarding complicity. Every person
who jointly commits the act shall be liable as proprietor, and those peo-
ple who influence these persons shall be punished with the same penalty.
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NEWSLETTER 2015