Return filed under protest

A return filed under protest and subsequent steps.

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Catalogue snapshot: 2026-08-15. Descriptions below retain the original Turkish catalogue text; they are not a current-law answer. Read the linked legislation for the applicable conditions.

Definition

Şerhli beyan ve sonrası.

Who is affected?

Pişmanlık, ıslah, düzeltme, şikayet, ihtirazi kayıt, uzlaşma ve vazgeçme.

Legislation and articles

213 sayılı Vergi Usul Kanunu (VUK)

Statute articles

Could not be verified in the current source set.

Common issues

Şerhli beyan ve sonrası.

Example scenarios and questions

I filed with a reservation. What are my rights against the tax later accrued?

Related penalties

Could not be verified in the current source set.

Private ruling (Özelge)

No verified private ruling (Özelge) record is directly linked to this topic.

Case law

No verified decision record is directly linked to this topic.

Calculators

Düzeltme / şikâyet süre aracı
Süre prosedürleriThis feature is not available yet

Petition / next step

İhtirazi kayıt dilekçesi

Provenance

shared/vergi-uyusmazlik-konulari.ts#usul/ihtirazi-kayit
shared/deadline.ts
shared/mevzuat-instruments.ts
shared/data/dilekce-taslaklari.ts

Related guides

Verified example questions in source: 1