TAX LAW CASES

Differences in opinion and practice between taxpayers and the administration during tax procedures often become a subject of dispute; the resolution of such problems can be achieved through a settlement method or judicial proceedings, depending on the approach of the parties. It is important for taxpayers to have the procedures in the settlement or judicial process handled by experts to avoid facing additional tax burdens. Therefore, seeking support from an experienced tax lawyerwould be beneficial.

Tax Errors and Correction Methods

According to the Tax Procedure Law, tax errors occur in two ways: taxation errors and calculation errors.

According to the Tax Procedure Law (VUK), accounting errors include errors related to the amount of tax, in other words, its monetary value. There is no need to resort to legal action for the revision of such errors. Taxpayers who believe there is an error in their tax calculations only need to apply to the administration for revision. Generally, accounting errors include duplicate taxation within the same period, errors in the tax amount, and errors in the tax base.

Taxation errors encompass erroneous tax assessments made against a taxpayer. Accordingly, taxation errors arise from mistakes related to the taxpayer's identity, tax liability, the subject of the tax, and the tax exemption period.

Statute of Limitations for Tax Errors

The statute of limitations for correcting tax errors is 5 years, starting from the beginning of the calendar year following the year in which the taxable event occurred. This 5-year period is a forfeiture period. After this period, it is no longer possible to apply to the tax office to request correction of the error.

Applying to Tax Courts for Revision of Tax Errors

• The time limit for filing a lawsuit regarding tax errors is 30 days.
• The taxpayer's request for revision can be submitted either by hand or via registered mail with return receipt requested.
• In tax revisions, the taxpayer's point of contact is the tax office.
• In tax revisions, the tax office has 30 days to respond to a taxpayer's petition regarding an erroneous tax assessment. A decision is made on the matter within this period.
• If a taxpayer's application for correction of tax errors is rejected by the tax office, the taxpayer is notified in writing. Similarly, if the tax office does not respond to the correction application within 60 days, the request is considered rejected. The taxpayer may then apply to the tax court within 30 days of the end of this period to have the correction made through legal means.

Correction Procedure if the Tax Case Filing Deadline Has Expired

The legal avenue for correcting tax errors is only available for accounting and taxation errors. Taxpayers who have received a notification but fail to file a lawsuit within the legal timeframe cannot pursue legal action through correction or complaint procedures.

A sample application form, in accordance with Article 122 of the Tax Procedure Law, is provided below.

 

           TO THE DIRECTORATE OF THE …………………… TAX OFFICE

 

SUBJECT:Request for correction of tax error.

I am a taxpayer registered under tax number ……….. …………. for your apartment.

Due to the submission of the value-added tax return for the month of ……. of …………….. Collective Company, of which I am a partner, past the legal deadline, a penalty was imposed on me in proportion to my share in the company, and this penalty notice, dated …./…./ and numbered Volume No:…….., Serial No:……….., was served to me on …./…./.

According to Article 333 of the Tax Procedure Law No. 213, tax penalties arising from violations of tax laws during the administration and liquidation of legal entities must be imposed in the name of the legal entities.

According to this provision, the tax penalty notified to me in the penalty notice is directed at the collective company of which I am a partner. In other words, a tax error (error in identifying the person to whom the penalty is directed) has been made in the sense defined in the first paragraph of Article 118.

For the reasons explained above, I request that the said error be corrected and the tax penalty notified to me be cancelled.

ADDRESS:

                                                 …../…./

                                                              taxpayer

                                                                                    (His/Her Representative or Agent)

                                                                                         Name, Surname and Signature

ADDITIONAL:

1-Penalty Notice

2- Power of Attorney or Representation Document

 

Our law firm offers the following services in the field of tax law.

• Tax Law Cancellation Cases
• Tax Law Full Jurisdiction Cases
• Council of State Cases
• Tax Assessment Annulment Lawsuit
• Tax Penalty Cancellation Case
• Appeals against the Decisions of the Appraisal Commission
• Appealing Against the Decisions of the Renovation Commission
• Objection to Tax Collection Through Withholding
• Objection to Payment Order Sent Due to Tax Reasons
• Objection to Provisional Attachment under Tax Law
• Payment with Reservations
• Appeals Against Seizure Orders
• Appeal Against Rejection of Registration Application

 

How to file a tax lawsuit? What are the scopes of tax lawsuits? How long do tax lawsuits take? For more information on tax lawsuit costs and similar issues, and for other questions, you can consult with our experienced lawyers in the field of Tax Law