Turkey: Solution Prescriptions Of Tax Disputes In Turkish Tax Law

Last Updated: 11 December 2013
Article by Zeki Gündüz

As in every country, Turkish law provides various ways to solve tax disputes. Today, out-of-court methods have become more effective and are increasingly being applied. These out-of-court methods can be classified under several categories.

  1. Tax administration-centric solution methods

Pre-assessment reconciliation and post-assessment reconciliation

Using the pre-price agreement method along with ceasing the reconciliation process

Using the mutual agreement method along with ceasing the reconciliation process

Nullification of the tax assessment at the conclusion of the reconciliation meeting

Deduction of the tax assessment at the conclusion of the reconciliation meeting

Providing the possibility of a pre-price agreement based on the transfer pricing arrangement

Preventing a potential dispute by obtaining a tax ruling

Deciding the inspection department should not process a report in order to avoid scrutiny by the Report Review Commission

Convincing the tax inspector to abandon the criticism during the tax inspection

Payment of the tax assessment by setting it off against present receivables

Considering the custom assessments of paid VAT in the scope of Article 48 of the Value Added Tax Act

Considering the VAT first when calculating the tax assessment, tax fine and interest

When calculating the declared late tax base and late fine taxation, calculating interest only for the months which have been delayed

  1. Tax procedure law-centric solution methods

Providing the opportunity to reduce payment within the scope of Article 376 of the Tax Procedure Law

Providing the opportunity to be released from the fine with a declaration of amnesty within the scope of Article 371 of the Tax Procedure Law

Making arrangements related to the facility of payment as provided for in the Code on Procedures of Collection of Public Receivables numbered 6183

  1. Tax agreement-centric solution methods

Coming to mutual agreement under the double taxation agreement

  1. Legislative body-centric solution methods

Payment in the scope of the Amnesty Code

Declining to make tax assessments within the framework of practices of repatriation of capital

  1. Jurisdiction-centric solution methods

Resorting to the tax jurisdiction

Right of the individual to communicate with the Constitutional Court

Applying to the European Court of Human Rights

  1. New opportunity: ombudsman

According to a news report (published in Milliyet on 30 October 2013), upon the application of a citizen whose request for a license to carry firearms was rejected due to his tax penalty, an ombudsman rendered his decision that the clause in the relevant code was not within the scope of tax evasion.

This decision is the first in this field and is indirectly related to tax. Based on this occurrence, it may be assumed that in the future certain disputes between administrators and taxpayers may be taken to an ombudsman.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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Zeki Gündüz
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