When you step into commercial life and register for taxes, it means you are now a taxpayer. This means you have an obligation to pay taxes on your earnings. However, you not only have obligations but also certain rights. Knowing the rights you have as a taxpayer in Turkey helps you manage tax processes much more consciously and fairly. Let’s look together at what taxpayer rights are in Turkey.
What is Taxpayer Right?
As soon as you become a taxpayer in Turkey, you have rights as well as obligations. This guide aims to inform you about your basic rights and show you how to use these rights with examples.
1. What Does Taxpayer Right Mean?
Tax laws, the Constitution and other relevant legislation define protective, egalitarian and effective rights for taxpayers. These rights are grouped under two main headings:
| Category | Scope |
| General Rights | Rights that every citizen has, such as the Constitution, Petition Law, Freedom of Information Act. |
| Special Rights | Rights granted only to taxpayers in the Tax Procedure Law (VUK), Administrative Procedure Law (İYUK) and other tax laws. |
2. General Rights (Summary & How to Use?)
| Right | Legal Basis | What is it for? | Application Steps |
| Petition & Information Access | Laws No. 3071 & 4982 | You can ask written questions to the tax office and get process information. | ITO > Send Petition menu or hand-delivered petition; response is mandatory within 15 days. |
| Application to Public Ombudsman | KDK Law | Free ombudsman solution against administration. | kdk.gov.tr > Complaint Application (30 min online form) |
| Filing a Lawsuit | İYUK 2577 | You seek your rights in court. | Petition to tax court within notification + 30 days; fee 427 TL. |
| Right of Representation | VUK art.3/B, 3568 | You can have transactions done through authorized SMMM/YMM. | Notary power of attorney or e-Declaration user code is given with e-Signature. |
3. Special Rights (Tax-Focused)
| Right | Law Article | Brief Description | Main Condition |
| Compromise | VUK art.376 & 6111 | You can pay the assessed tax + penalty with discount. | Application within 30 days from notification. |
| Voluntary Disclosure | VUK art.371 | Declare undeclared income without penalty. | Voluntary notification, audit must not have started. |
| Correction-Complaint | VUK art.122-126 | You have the tax office correct its mistake. | Application within 5 years. |
| Objection to Payment Order | Public Receivables Law art.58 | Object to erroneous debt. | Tax court within notification + 15 days. |
| Deferment & Installment | 6183 art.48 | Postpone debt/installment. | Proof of financial hardship, 3% deferment surcharge. |
| 50% Discount on Penalty | VUK art.376 | Payment without objection outside of compromise. | Payment within notification + 30 days. |
| Tax Confidentiality | VUK art.5 | Your tax information is confidential. | Criminal complaint in case of violation. |
| Private Ruling Request | VUK art.413 | Get binding opinion from GIB. | e-Government > “Private Ruling Application” (free). |
4. How Do You Track Your Rights?
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- e-Government / ITO Notifications: Since notifications now come digitally, check your ITO notifications weekly with e-Signature or mobile signature to avoid missing deadlines.
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- Registered Electronic Mail (KEP): Conduct your official correspondence with KEP address; date-time stamp serves as evidence.
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- Üstad Panel Notifications: Üstad sends automatic reminders for processes like compromise, lawsuit, private ruling.
5. Frequently Asked Questions
Is a lawyer required to use my rights? No; however, at the lawsuit stage, it would be in your favor to appoint a tax law attorney or an SMMM / YMM specialized in this field as your representative.
Do I pay interest on overdue payments when I file a voluntary disclosure? Yes; you pay the principal tax + delay interest, the penalty is waived.
Meet Üstad’s Expert Financial Advisor Team!
Knowing the rights you have as a taxpayer makes it easier to overcome the challenges you may face in your commercial activities. As Üstad, we provide you with financial advisory services with an expert team, digitizing all your financial transactions and contributing to accelerating your processes. You can also reach your financial advisor assigned specifically to your business with a single click and contact us to protect your taxpayer rights and properly manage your tax obligations.
