Tax Lawyer

An Bursa tax lawyer is a lawyer specialising in tax legislation and administrative law who resolves disputes between the state and taxpayers (individuals or companies) arising from the exercise of the power to tax.

Tax law is full of complex statutory provisions, constantly updated communiqués and strict formal requirements.

Tax penalties, one of the state's most powerful enforcement tools, not only endanger companies' commercial lives but can also expose executives or individuals to heavy criminal sanctions such as imprisonment in cases of irregularity.

Time is the most critical factor in tax disputes. If you do not take the right step within the statutory period (usually 30 days) against a tax and penalty notice served on you, you are legally deemed to have accepted a penalty that may in fact be wrong, and you face the risk of immediate electronic attachment of your bank accounts.

At this point, boilerplate objection petitions or defences without legal basis will achieve nothing before the administration. Tax disputes require the strategic intervention of a lawyer with command of procedural law, beyond the accounting knowledge of financial advisers.

Protecting your legal rights to the fullest during a tax audit, against heavy penalties or in settlement negotiations is vital.

In having unjustified assessments annulled, penalties reduced and your financial structure legally secured, Bursa Mudanya Law Office offers professional, results-oriented legal guidance with its experienced team.

What Is Tax Law?

Tax law is the branch of public law governing the assessment, notification and collection of the taxes the state levies on individuals and entities to cover public expenditure.

Its fundamental principle is "legality of taxation": no tax can be imposed, increased or changed arbitrarily without a basis in law.

Areas of Work of a Tax Lawyer

A tax lawyer's role is not only to file lawsuits. They also represent the client at the administrative stage, aiming to resolve the dispute without going to court.

Their main areas of work are:

• Attending meetings with inspectors during tax audits.
• Representing the taxpayer before pre-assessment and post-assessment settlement commissions.
• Filing actions before the tax courts to annul unjustified tax loss penalties and special irregularity penalties.
• Defending criminal cases arising from the offences of issuing or using fictitious or misleading documents (fake invoices).
• Advising corporate companies on tax incentives and tax planning.

Main Types of Tax and Taxpayer Obligations

The Turkish tax system is divided into different types according to what is taxed (income, expenditure or wealth).

Income Tax and Corporate Tax

These are the main taxes on income.

Income tax is levied at progressive rates on the earnings of individuals (sole proprietorships, employees, self-employed professionals) during a calendar year.

Corporate tax is collected at a flat rate on the net corporate income of capital companies (joint stock and limited companies).

Value Added Tax (VAT) and Special Consumption Tax (ÖTV)

These are indirect taxes on expenditure.

VAT is a tax collected from the final consumer on supplies of goods and services and remitted to the state by businesses.

ÖTV (Special Consumption Tax) is levied once, at the production or import stage, on certain product groups such as luxury goods, products harmful to health and motor vehicles.

Personal and Commercial Tax Obligations

Taxpayers' most basic obligations are to notify the tax office of their commercial activities, document their income and expenses in accordance with the law (issuing invoices and receipts), keep statutory books on time, and file their returns (VAT, withholding tax, provisional tax, etc.) electronically and in full within the statutory deadlines.

Tax Disputes and Remedies

When a dispute arises with the tax office, filing a lawsuit straight away is not the only option. The law offers various administrative remedies to ease the burden on the courts and help taxpayers.

Tax Loss and Irregularity Penalties

The state's loss of tax resulting from tax not being assessed on time or being under-calculated is called "tax loss" (vergi ziyaı).

As a rule, the penalty is equal to the tax lost (but rises to 3 times in cases classed as tax evasion).

Irregularity and special irregularity penalties are fixed fines applied for procedural breaches, such as failing to issue receipts or filing returns late, independently of the tax itself.

Tax Audits and Pre-Assessment Settlement

Tax audits are carried out to verify the accuracy of taxpayers' returns and records. Under the Tax Procedure Law, taxpayers must provide the requested information and documents on time and in full.

However, during an audit they also have rights under tax law, such as requesting a reasonable period, presenting a defence and objecting to reports.

Taxpayers who believe their rights have been violated during an audit can complain to the relevant authorities or pursue legal remedies under tax law.

Professional advice helps ensure that audits are managed soundly and fairly.

Tax Debt Restructuring and Amnesty Laws

If an audit by tax inspectors finds an error, a report is written. Before this report is sent to the tax office and becomes final, the taxpayer has the right to request pre-assessment settlement.

Before the settlement commission, a very large part of the penalties may be cancelled or reduced.

No lawsuit can later be filed on matters settled.

Administrative Correction and Complaints

Where there is a very clear and definite factual or legal error in the tax office's action, you can request correction of the error and a refund of any overpayment through the correction and complaint procedure within the 5-year limitation period, even after the 30-day deadline for filing a lawsuit has passed.

Tax Litigation

Where a dispute cannot be resolved through administrative channels or no settlement is reached, it is resolved before the Tax Courts.

Filing an Action Before the Tax Court

You must file an annulment action before the competent Tax Court within 30 days of service of the tax and penalty notice.

This is a preclusive deadline; you cannot file on day 31. As a rule, "written procedure" applies before the tax courts, meaning the process proceeds on the basis of written submissions.

Note: Filing an action before the tax court automatically suspends collection of the disputed tax and penalty until the end of the case.

Regional Appeal and Council of State Stages

The tax court's decision is not final. Subject to monetary thresholds, the losing party can take the decision to the higher Regional Administrative Court (istinaf).

Depending on the size of the case, the regional court's decisions can in turn be appealed to the highest judicial authority, the Council of State (temyiz).

Requests for Stay of Execution

Although filing a lawsuit automatically suspends collection of the tax and tax loss penalty, filing directly does not stop collection in the case of payment orders, precautionary attachments or customs duties.

In these cases, to prevent your bank accounts from being blocked, the petition must urgently request a stay of execution from the court.

Corporate Tax Advice

For companies, the best tax defence is the precautions taken before a dispute ever arises. Tax evasion is a crime, but tax avoidance — setting up a lawful structure that pays the least tax by using the gaps, exemptions and incentives provided by law — is an entirely legal strategy.

A specialist tax lawyer eliminates financial risks by reviewing the company's contracts and merger or transfer transactions in advance from a tax perspective.

Conclusion

An Bursa tax lawyer is your most critical partner in protecting your financial security and liberty, within the law, against complex financial statements and harsh state sanctions.

The tax administration derives its power directly from the law and has very fast collection mechanisms such as electronic attachment. Missing deadlines or making a procedural error can create enormous, irreparable financial burdens even in a file where you are in the right.

To identify penalty risks in advance, strengthen your hand at the settlement table and have unjustified tax assessments annulled through the courts, you need a specialist legal and financial strategy from start to finish.

Frequently Asked Questions