GÜNEŞ & GÜNEŞ LAW FIRM
CLIENT CENTER / PROCESS GUIDE
Tax Disputes
In tax disputes, learn the basic steps from the review of official notifications (tebligat) and related documents to application options and the trial stages. The route of application, the time limit and the effect on collection are assessed on the specific act.
Review the steps, the necessary preparation and the key distinctions together.
ADMINISTRATIVE AND TAX / PROCESS GUIDE
How does it proceed, step by step?
The steps may run in parallel or change depending on the nature of the matter. Also read the key distinctions below.
The type and service of the notice of assessment (ihbarname), penalty or payment order are determined.
The appropriate administrative/judicial route and the effect of applications on one another are assessed.
The case is filed; the suspension of collection or, separately, the need for a stay of execution is examined.
Documents and defenses are assessed; the decision, the available legal remedy and implementation are followed.
THIS DISTINCTION MATTERS
Do not overlook the conditions specific to your matter.
A tax assessment and a payment order for the collection of a public receivable are not the same act. A general time limit or automatic-suspension rule is not written for both.
GENERAL FRAMEWORK
Administrative and tax
Review how this specific flow connects to the general process and the other routes.
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
Administrative Procedure Law (İYUK) Arts. 7, 27, 28, 45–46; the relevant tax and collection legislation.
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.