The Faults Made in Tax Notification in Accordance With the Tax Procedure Law and Outlook on the Issue by Judicial Bodies

Inneci A., COŞKUN KARADAĞ N.

MALIYE DERGISI, no.169, pp.55-69, 2015 (ESCI) identifier

  • Publication Type: Article / Article
  • Volume: Issue: 169
  • Publication Date: 2015
  • Journal Name: MALIYE DERGISI
  • Journal Indexes: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Page Numbers: pp.55-69
  • Çukurova University Affiliated: Yes

Abstract

Notification is one of the important subjects in tax law. Notification process must be done in a flawless manner to charge the tax income seamlessly. In the Tax Procedure Law No. 213, provisions of the notification relating to the taxation procedures are arranged in detail. In this study, provisions of incorrect notification in the Tax Procedure Law No. 213 will be examined in detail and focus will be given to the consequences of incorrect notification. Besides, the judicial decisions and the fundamental opinions in doctrine will be analyzed. In addition to all these, the studywill reveal the differences between law provisions and practice and will identify what the correct form of practice is.