Rights

Taxpayer rights

Browse rights that attach to tax procedures. Deadlines still follow the notice and the governing statute — this page does not invent dates.

Rights are read with the related procedure and the official legislation record.

Rights during a tax audit
Books, document production, minutes, and counsel.
Assessment & inspection report Procedure guide
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When a penalty notice arrives
Objection, settlement, reduction, and court.
Tax penalties (hub)Penalty types Deadline calculator
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Right to settle
Settlement filing and reduced-penalty options.
Service of process & objection Tax penalties (hub)
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Right to sue
Tax-court deadline and procedure.
Tax court & litigation Deadline calculator
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Correction and complaint
Tax error, correction, and complaint filings.
Assessment & inspection report Service of process & objection
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Repentance and correction (ıslah)
Statutory repentance and correction rights.
Assessment & inspection report
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Requesting an özelge
GİB ruling request and its effect.
Özelge archive
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MASAK information requests
Law 5549 art. 7 — duty to produce information.
Related official duties Law 5549
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Against a payment order
Objection, complaint, and court paths.
Payment order & attachment Deadline calculator
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Attachment / e-attachment / bank freeze
Remedies against attachment and freezes.
E-attachment / bank freeze Payment order & attachment
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Limitation periods
Assessment, collection, and penalty limitation.
Service of process & objection
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Wrongful collection / refund
Recovering overpaid or wrongly collected tax.
VAT, input VAT & expenses
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Producing books and documents
Production duties and their limits.
Irregularity — books / document production Assessment & inspection report
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Annotating the audit minute
Right to annotate the inspection minute.
Assessment & inspection report
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Penalty reduction / discounted payment
Statutory reduction and payment options.
Penalty types Tax penalties (hub)
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VAT — false-document allegation
SMİYB and assessment.
VAT, input VAT & expenses
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Return filed under protest
Rights after a protested filing.
Topic map
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For calendars see the procedure guide · deadline tool · topic map.