Türk Vergi Usul Hukukunda Tebliğ Kurumu

Abstract

Accrual of taxes is conditioned to notification in Turkish tax law, while application terms of legal actions against tax-related administrative acts to impose burden starts with notification. The provisions regarding the notification that poses great importance in terms of bringing tax consequences into effect before taxpayer and collectability of tax are regulated within the Tax Procedure Code.

In practice of these provisions that are being executed on a daily basis, various problems are encountered, and this situation results in numerous controversies. As consequence of this, the notification in tax law constitutes subject of many court rulings. Also, amendments in relevant provisions to eliminate these problems are made by legislative body from time to time.

The notification in context of Turkish tax procedure law is examined in respect to its conceptual content, sources, character in terms of law, elements, procedures and consequences in this study that is focused on law amendments and changes in case law especially. Notifications of custom taxes are excluded due to fact that they are carried out in accordance with provisions of the Code of Notification, instead of the Tax Procedure Code.