Tax Law
Tax law governs taxation procedures, the rights and obligations of taxpayers, and disputes between the tax administration and taxpayers. Our office provides legal support to individual and corporate taxpayers in settlement and litigation against tax assessments and penalties.
Main topics
- Actions against tax and penalty notices
- Pre-assessment and post-assessment settlement procedures
- Legal support to taxpayers during tax audits
- Objections to payment orders and attachment procedures
- Annulment actions before the tax courts
General information on the process
In tax disputes, the taxpayer usually has two options: reaching a settlement with the administration or filing an action before the tax court. Which option to choose should be assessed according to the nature of the dispute and the evidence in the file, since some choices may limit the use of the other route.
Time limits in tax cases are short and start running from the date of notification. Tax audit reports and the taxpayer's books and records form the basis of the process.
Guide
I have received a tax notice. What should I do?
The time limit for filing an action before the tax court against a tax and penalty notice is thirty days from its notification. A settlement request can also be made within the same period. Before deciding which route to take, the audit report on which the notice is based should be reviewed carefully.
What is tax settlement (uzlaşma)?
Settlement allows the tax administration and the taxpayer to reach an agreement on the assessed tax and penalty without going to court. If settlement is reached, the agreed amount becomes final and cannot be challenged in court. If it is not reached, the route to court remains open under the conditions set by law.
The information in this section is general in nature and does not constitute legal advice. The specific circumstances of each case must be assessed individually.