GÜNEŞ & GÜNEŞ LAW FIRM
CLIENT CENTER / PROCESS GUIDE
Administrative and Tax Disputes
Applications against an administrative act, annulment or full remedy actions, and, in tax disputes, jurisdiction, preliminary applications and time-limit conditions vary according to the type of act. The effect on collection in tax cases is assessed separately.
Review the steps, the necessary preparation and the key distinctions together.
ADMINISTRATIVE AND TAX / PROCESS GUIDE
How do administrative and tax disputes proceed?
The steps may run in parallel or change depending on the nature of the matter. Also read the key distinctions below.
Check of the act, type of jurisdiction and time limit
The administrative act, action or tax dispute is identified. The service/learning records, subject-matter jurisdiction, territorial jurisdiction, special time limits and, where applicable, the mandatory administrative application are assessed.
Required preliminary applications
The preconditions for annulment and full remedy actions are not the same. Whether an application is mandatory and its effect on the time limit for filing the action are determined from the relevant provision; writing to any authority does not suspend the time limit.
Filing and initial review
The petition, claims and documents are submitted. The court assesses the time limit, subject-matter and territorial jurisdiction, standing (husumet) and other matters of initial review; if there is a deficiency or a decision rejecting the petition, the necessary steps are followed.
Defense and document review
The exchange of pleadings proceeds according to the procedure that applies. The court requests the necessary information and documents; if needed, an on-site examination or court-appointed expert examination is carried out. The proceedings are, as a rule, in writing.
Interim protection and, if necessary, hearing
A request for a stay of execution may be assessed together with the main case or during the process. The cases in which a hearing is required or considered appropriate are determined separately. In a tax case, the special rules on the suspension of collection also apply separately.
Decision, service and legal remedies
The outcome and reasoning of the decision are reviewed. Appeal (istinaf)/appeal on points of law (temyiz), special procedures, finality limits and the transitional provisions of the 2026 amendments are checked on the file.
Carrying out the decision
The implementation of the decision by the administration and, if necessary, a new act or payment are followed. The general rule under Administrative Procedure Law (İYUK) Art. 28 is distinguished from the special conditions for becoming final.
THIS DISTINCTION MATTERS
Do not overlook the conditions specific to your matter.
A stay of execution is not a mandatory step that waits in line; if needed, it may be requested at the outset. The suspension of tax collection is not the same for every tax case and every collection action.
BY TYPE OF CASE AND MATTER
Open the detailed flow that fits you.
ASSESSMENT SPECIFIC TO YOUR FILE
Let us clarify the next step together.
Tell us the subject of your file and the stage it is at. If there is a time-sensitive document, call the office main line without waiting for a written reply.
Sources and scope
This is general information. The type and date of your file and its special conditions may change the route to follow.
Content and source check: September 28, 2026 · Prepared for Güneş & Güneş Law Firm.