How serious an offence is using false or misleading documents in Turkey?

Under Article 359 of the Tax Procedure Law, issuing or using false documents — or documents that are misleading as to their content — is a smuggling offence carrying a prison sentence of three to eight years. On top of that come the disallowance of the input VAT, a tax loss penalty at three times the amount, and late payment interest. The company can also be placed under the special-procedures regime.