Tax means a certain amount of money that the government and local authorities collect from real or legal persons to spend on public services. Tax law, on the other hand, is the branch of law that regulates the rights and obligations arising from the tax relationship between real or legal persons and the state, the features of taxes, duties and fees, and the forms and conditions of taxation transactions. The matters related to tax law are regulated in laws and regulations, especially the Tax Procedure Code, Income Tax Code and Corporate Tax Code, and cases arising from disputes related to tax law are heard in Tax Courts. In tax cases, the time to file a lawsuit is 30 days in accordance with the Administrative Judicial Procedure Code.
The Turkish tax system can be analyzed under four main headings: taxes on income, taxes on wealth, taxes on expenses and other taxes. Taxation transactions, tax assessments, communiqué, tax accrual and collection, tax deduction and exemption, resolution of disputes between taxpayers and the administration, and penal sanctions for the tax debts are among the main subjects of tax law.
As Önal & Önal Law Office, within the scope of tax law, with our experience of over 35 years and our lawyers, each of whom is expert in their field we serve our clients in many subjects such as:
- Disputes arising from all tax types such as income, added value, institutions, motor vehicles, real estate etc.,
- Reconciliation process in disputes related to tax law,
- Filing and pursuing of tax cases,
- Legal advice regarding tax deductions and exemptions,
- Legal advice on heirs' tax liabilities,
- Application of repentance, lodging a complaint and requesting of correction to the tax administrations.