Tax Law and Tax Disputes: Articles

Assessment and collection limitation periods for tax debts: start dates, interruption, suspension, the assessment commission and defenses against a payment order.

Showing that an invoice exists on paper, or that the price was paid by bank, is not enough; actual delivery, recording, VAT deduction, tax penalty and criminal proceedings are examined separately.

The conditions for a voluntary disclosure, the 15-day period for filing and payment, the voluntary disclosure surcharge, the examination bar and its effect on other penalties.

Review e-invoicing, document order, information requests, the number of findings, the time limit for an action and the conditions for a reduction in a special procedural irregularity penalty.

Review the reply to an invitation to explain, the 30-day period, the document file, the 20 percent penalty and the 2026 SMİYB preliminary finding threshold.

How is a return filed with reservation of rights (ihtirazi kayıt)? Learn about the filing deadline, collection, stay of execution and the distinction from voluntary disclosure (pişmanlık).

Application, correction and complaint, the start of VUK Article 112 interest, the rejection decision and the time limit for an action in refunding overpaid or undue tax.

The validity of the request letter, the production deadline, force majeure and e-ledger records are reviewed separately from ex officio assessment, VAT deduction and penalty consequences.

When does collection stop in tax cases: Article 27 of the Administrative Procedure Law, the conditions of manifest unlawfulness and damage that is difficult to remedy, evidence, security, the seven-day objection and implementation of the decision.

Lifting a bank e-attachment over tax debt: the administration that imposed it, a freeze exceeding the debt, salary and pension routes, and application and lawsuit routes; a lawsuit does not stop the e-attachment on its own.

Liability of a company manager and statutory representative for tax debts: Tax Procedure Law Art. 10, Law No. 6183 repeated Art. 35, term of office, resignation and annulment of a personal payment order.

Shareholder liability for a limited liability company's tax debt: Article 35 of Law No. 6183, capital share ratio, the requirement to collect from the company first, share transfers and an action against a personal payment order.

Under the taxation of agricultural income, there is no single filing model for all farmers.

The domestic minimum corporate tax is not an additional 10% charged on top of the regular corporate tax.

A person who sells a home in Türkiye within five years of buying it does not necessarily have to pay tax.

The exit fee for travel abroad in 2026 is 1,250 TL.

The foreign-source income exemption introduced in 2026 does not exempt all income of everyone who moves to Türkiye for twenty years.

The tax-compliance reduction lowers by 5% the income or corporate tax calculated in the annual return of a taxpayer who meets the required conditions.

When a document concerning a tax debt or penalty arrives, the first step is not to pay at once or to use the same objection petition for every document.

The scope of settlement of tax penalties, the application, the 2026 threshold, reduction options and preserving the right to sue.