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Tax Law
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Correction of Tax Errors 26 December 2022
Correction of Tax Errors
I. Introduction
Error refers to the actions that show the existence of an unlawful transaction and that need to be corrected by the administration. Tax errors are unlawful transactions originating from the taxpayer or the administration (Tax Office), which we encounter in the following process from assessment to tax collection. The emergence of the said errors may be due to the complex and technical aspects of the taxation phenomenon, or the legislation structure that is subject to frequent changes and the inadequacy of the legislation in terms of content. In addition, errors arising from the incomplete or narrow interpretation of the laws by the tax office or the taxpayer can also serve as an example for this scope.
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TAX ERRORS 5 December 2022
I. Introduction
Error refers to the actions that show the existence of an illegal transaction and that need to be corrected by the administration. Tax errors are unlawful transactions originating from the taxpayer or the administration (Tax Office), which we encounter in the following process from assessment to tax collection. The emergence of the said errors may be due to the complex and technical aspects of the taxation phenomenon, or the legislation structure that is subject to frequent changes and the inadequacy of the legislation in terms of content. In addition, errors arising from the incomplete or narrow interpretation of the laws by the tax office or the taxpayer can also serve as an example for this scope.
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STATUTE OF LIMITATIONS IN TURKISH TAX LAW 1 December 2022
STATUTE OF LIMITATIONS IN TAX LAW
A statute of limitations in tax law; means the elimination of the tax claim by the expiration of the period determined by the relevant legislation. In tax law, there are two types of the statute of limitations: statute of limitations for levy and statute of limitations for collection. The statute of limitations for the levy is determined by the Tax Procedure Law No. 213; The statute of limitations for collection is regulated by Law No. 6183 on the Collection Procedure of Public Receivables.
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