Petition for the Cancellation of Assessed Tax

Petition for the Cancellation of Assessed Tax

TO THE DUTY TAX COURT
OF ANKARA

PLAINTIFF: Ali KAYA
      (TC No: 12345678910 – Tax No: 123 456 7890)
      Atapark Mah. 1053. St. No: 7/3 Keçiören / ANKARA

REPRESENTATIVE: Attorney Irem EPÇAÇAN
      Address

DEFENDANT: Yenimahalle Tax Office Directorate – ANKARA

SUBJECT OF THE CASE: The
the correction of the date of the notification regarding the invitation to settle, and the annulment of the tax assessed without settlement .

EXPLANATIONS:

My client, Ali Kaya, is registered with the Yenimahalle Tax Office under tax number 123 456 7890 and operates a small market in Ankara. A tax audit was conducted against him based on the allegation that he is required to use a POS device for his business operations, and subsequently, a tax assessment was issued.

In accordance with the relevant provisions of the Tax Procedure Law No. 213, the tax office a letter dated …/…/2023 regarding the possibility of applying for a settlement ; upon receiving this letter, my client personally went to the tax office and his desire to apply for a settlement. (Appendix-1: Sample of receipt of settlement request petition)

Tax office officials accepted the settlement request and informed the client that the date and time of the settlement would be communicated to them, and that they should be present at the settlement committee on that date

My client did not receive any notification after applying for settlement; however, upon review of the file, it was found that there was a notification receipt stating that the settlement invitation letter was "personally delivered." My client did not receive any settlement invitation letter. The signature on the notification receipt in the file does not belong to my client and is noticeably different in both form and handwriting. It will be clearly demonstrated through signature analysis and, if necessary, an expert report that this signature does not belong to my client. Due to the improper notification process, my client was not informed of the settlement date and time; therefore, he/she could not attend the settlement commission. Despite this, the tax office finalized the assessment , accepting that the settlement did not take place on the grounds that "he/she did not attend the settlement . "

In accordance with the provisions of the Notification Law and the Tax Procedure Law regarding notifications;

• The notification must be made to the addressee or to persons duly specified in the law
• The official notification document must reflect the true situation
• If the notification is procedurally flawed, to correct the date of notification .

In this specific case;

• My client has requested a settlement
• However, the written invitation to reconciliation was never served.

Nevertheless, a report was prepared in the file bearing the annotation "personally served." Therefore, the notification regarding the invitation to reconciliation is irregular , and the date accepted as the date of service does not reflect the truth.

The client only learned of the irregular notification on …/…/2024 during an audit at the tax office, and this date needs to be corrected as the actual notification date . If the notification date is corrected in this way, the client should be invited to negotiate a settlement again to exercise their right to settlement, and the assessment should be made according to the outcome of that settlement. However, the assessment made without a settlement is unlawful . The client's inability to benefit from a settlement due to the irregular notification eliminates both their right to seek redress and an administrative solution provided in their favor. Therefore, the assessment based on the irregular notification and finalized without a settlement must be annulled.

EVIDENCE

1. Application for settlement and receipt from the tax office

2. Notification record regarding the invitation to mediation letter

3. Signature analysis and, if necessary, expert report to determine if the signature on the notification document belongs to the client

4. Tax office taxpayer file and all administrative correspondence (subpoena from the defendant administration)

5. All kinds of legal evidence.

LEGAL GROUNDS

Tax Procedure Law No. 213, Notification Law No. 7201, Administrative Procedure Law No. 2577, and other relevant legislation.

CONCLUSION AND REQUEST

For the reasons stated and explained above, and also taking into consideration the matters that your Court may consider ex officio;

1. the notification regarding the invitation to mediation given to our client Ali Kaya was improperly served.

2. The date of notification regarding the invitation to settle should be corrected to …/…/2024 , the date on which the client actually became aware of the situation .

3. The tax assessed based on irregular notification and without reaching a settlement is hereby CANCELED .

4. The court costs and attorney fees are to be borne by the defendant administration

I respectfully request and demand that a decision be made on behalf of my client.

…/…/2024

Plaintiff's Attorney
, IREM EPÇAÇAN,
Signature

Attachments:

1. Power of attorney sample

2. Request for settlement and receipt

3. Notification record regarding the invitation to mediation letter

4. Other related documents