Abstract With the Law No. 7394 on the Amendments of Treasury-Owned Immovable Property Valuation and the Value Added Tax Law and Article 4 of the Law No. 375 on the Amendments of Certain Other Laws and Decrees and with the paragraphs added to Article 359 of the Tax Procedure Law with the characterization of remission, a new state of active repentance has been prescribed apart from the repentance and amendment institution regulated in Article 371 of the Tax Procedure Law. To take advantage of active repentance, the loss of tax arising from the acts caused by the offence of smuggling, the assessed tax, the late fee and interest must be paid within a certain period of time. Also, administrative proceedings regarding the imposition and assessment of tax penalties must not be sued, and if a suit has been filed, it should be waived. There will be reduced sentence for taxpayers who commit an offense but regret it, as well as the damage suffered by the treasury will be eliminated. There will be reduced sentences for taxpayers who commit an offense but regret it, as well as the damage suffered by the treasury will be eliminated. The adequacy and deterrence of the sanctions foreseen for tax crimes in preventing smuggling is an important issue that should be emphasized. Effective repentance regulation will reduce the deterrence of penalties.

Key Words Active repentance • Crime of smuggling • Repentance • Tax sanctions • Tax penalty repentance and correction