Tax law regulates the rules governing public revenues and the legal relationship between taxpayers and tax authorities. This field covers tax liabilities, declaration procedures, and administrative processes.
Key areas of tax law include tax assessment, accrual, notification, and collection procedures, as well as tax penalties and late payment interests. Tax audits, settlement procedures, and administrative applications are also addressed within this scope.
In tax disputes, administrative remedies and settlement options may be considered before initiating litigation. Lawsuits filed before tax courts and appeal procedures are evaluated in accordance with applicable legislation.
Tax matters involving individuals residing abroad and relating to taxable transactions or financial obligations in Türkiye may require particular legal consideration. Such matters are handled in accordance with Turkish tax legislation.