Tax Law

Tax law is a branch of public law that examines the financial activities of the state from a legal perspective. When the "tax-generating event" occurs during economic activity, the taxation process of the state begins. The taxation process consists of levy, notification, accrual and collection stages.

Tax levy refers to the calculation of the tax receivable by the state; notification refers to the notification of an issue related to taxation to the taxpayer; tax accrual refers to the stage of payment of a tax that has been levied and notified; collection refers to the stage of payment of the tax.

The unpaid tax receivable is sent to the taxpayer by the tax administration by applying a delay increase and delay interest, and the tax administration initiates enforcement proceedings and sends a payment order to the tax responsible. After the payment order is notified and finalized, the tax receivable is collected through forced execution by means of seizure. Tax debt can also be paid by making transactions such as exchange or offset between the taxpayer and the tax administration.

If the taxpayer or tax responsible does not fulfill or incompletely fulfills his/her obligations related to taxation and therefore the tax is not accrued on time or accrues incompletely, tax loss, special irregularity or irregularity offense is committed. Persons who commit these acts of fiscal nature are penalized with administrative irregularity, special irregularity and tax loss penalties.

Some acts in tax law also constitute crimes in the sense of criminal law. In the Tax Procedure Law No. 213, tax offenses related to criminal law are regulated as tax evasion offense, issuing or using false invoices, violating tax privacy and doing private business of taxpayers (for tax officers). It is possible to seek reconciliation with the tax office against administrative tax offenses and penalties. However, the procedural provisions of the Criminal Procedure Law No. 5271 apply to tax offenses and penalties that are related to criminal law. Taxpayers who are imposed tax penalties, increases or interest may apply for administrative judicial remedies against these transactions. The courts authorized to hear tax cases are determined as the Tax Court or the Council of State, depending on the nature of the legal problem.

Tax legislation in Turkey is quite complex. For this reason, it is recommended to get support from specialized lawyers for tax-related disputes. Fethiye Law Office and Mediation Center, with its experienced lawyers, provides all kinds of legal support and consultancy services to its clients in tax proceedings.