Tax Law

Tax law (vergi hukuku) governs the relationship between taxpayers and the tax administration, including assessments, penalties, tax audits and the collection of public receivables. It is regulated mainly in the Tax Procedure Law No. 213 (Vergi Usul Kanunu) and Law No. 6183 on the collection of public receivables. Disputes are heard by the tax courts (vergi mahkemesi). Foreigners who own property, earn rental income or run a business in Turkey also have tax obligations.

Scope of services

• Review of tax and penalty notices (vergi/ceza ihbarnamesi)
• Settlement procedures with the tax administration (uzlaşma)
• Actions before tax courts and appeals
• Responses to invitations to explain (izaha davet) and tax audit reports
• Objections to payment orders (ödeme emri) and seizures for tax debts
• Voluntary disclosure (pişmanlık) and correction applications
• Real estate tax matters, including title deed fees and inheritance tax
• Tax obligations of foreigners, including obtaining a Turkish tax number (vergi numarası)

How does the process work?

1. The notice, audit report and tax records are reviewed, and the notification date is recorded.
2. The legal basis of the assessment and the options are explained.
3. Where appropriate, a settlement application is made or a response is submitted to the administration.
4. If no solution is reached, an action is filed with the tax court within the statutory period.
5. The proceedings are followed through the appeal stages until a final decision.

Frequently asked questions

How much time do I have to challenge a tax assessment?

As a rule, an action against a tax or penalty notice must be filed with the tax court within thirty days of notification. Shorter periods apply to some acts, such as payment orders. Settlement applications also have their own deadlines, so the notification date is decisive.

What is the difference between settlement and a lawsuit?

In a settlement (uzlaşma), the taxpayer and the administration negotiate the amount of tax and penalty. If a settlement is reached, the matter is closed and can no longer be taken to court. If it fails, the right to sue remains within the applicable deadlines.

I am a foreigner and rent out property in Turkey. Do I have to pay tax?

Rental income from property in Turkey may need to be declared in Turkey, depending on the amount and applicable double taxation agreements. A Turkish tax number is required, and declarations can be handled by a representative with a power of attorney.

For questions about a tax matter, please use our contact page.