What Are Taxpayer Rights?

When you step into the world of commerce and register for taxes, it means you are now a taxpayer. This also means you have the obligation to pay taxes on your earnings. However, you not only have obligations but also certain rights. Knowing your rights as a taxpayer in Turkey can help you manage tax processes much more consciously and fairly. Let's take a look together at what the taxpayer rights in Turkey are.

What is a Taxpayer Right?

The rights possessed by taxpayers who pay taxes on their earnings in Turkey are called taxpayer rights. Taxpayers have rights derived from citizenship and specific rights outlined in the tax laws.

General Rights of Taxpayers

The general rights held by taxpayers in Turkey are as follows:

Right to Petition and Access Information

Pursuant to the Law on the Use of the Right to Petition numbered 3071 and the Right to Access Information Law numbered 4982, taxpayers can apply to tax offices with a petition to request information on tax-related matters and processes conducted.

Right to Request a Reward for Reporting

According to the law numbered 1905, individuals who report tax evasion are paid a reward if the accuracy of the report is proven. 

Right to Apply to the Public Auditor

Pursuant to Article 73 of the Constitution and the Public Auditing Institution Law, taxpayers who suffer unjustly in tax processes can apply to the Public Auditing Institution (Ombudsman) attached to the Grand National Assembly of Turkey. 

Right to File a Lawsuit

According to the Administrative Judicial Procedure Law numbered 2577, lawsuits can be filed through tax courts, regional administrative courts, and the Council of State against unjust transactions related to tax. 

Right to Representation

All tax-related processes can be executed by the taxpayer themselves or through a proxy or financial advisors or sworn financial advisors authorized under law numbered 3568.

Right to Equal Treatment

Tax laws must be applied equally and fairly to everyone. All tax offices are obliged to provide the same standards of service to all taxpayers. 

Special Rights of Taxpayers

Within the framework of tax laws, the special rights taxpayers have regarding certain transactions can be listed as follows: 

Right to Conciliate

All taxpayers, regarding tax audits or assessed taxes, can apply to agree with tax authorities to reduce penalties and tax amounts. 

Right to Repentance

According to Article 371 of the Tax Procedure Law, if there is a situation against the tax laws, taxpayers can pay their tax debts without penalty if they report the situation themselves. 

Right to Request Correction

Taxpayers have the right to request the correction of erroneous transactions to avoid suffering due to mistakes made by tax offices.

Right to Appeal by Complaint

Taxpayers can file complaints against the decisions of the tax administration by applying to the relevant tax office or higher authorities.

Right to Object to Payment Orders

Taxpayers can object to payment orders sent to them regarding tax debts within 30 days through the tax court. 

Right to Tax Privacy

According to Article 5 of the Tax Procedure Law, all tax information pertaining to taxpayers is confidential and cannot be shared with third parties. 

Right to Defer and Install Payments

Taxpayers can defer or install their tax debts, which they find difficult to pay, under certain conditions.

Rights During Tax Inspections

During tax inspections, taxpayers have the rights to be informed, request time, and be represented by an attorney or financial advisor. 

Right to Reduction in Penalties

Taxpayers can have a right to reduction by the percentage of the penalty determined if they do not object to tax penalties.

Right to Pay Taxes

Taxpayers can pay all their tax debts within the legal period through the relevant payment channels.

Right to Request a Private Ruling

Taxpayers can request a private ruling on unclear situations regarding taxes from the Revenue Administration Presidency.

Right to Offset and Request Refund

Taxpayers can request that overpaid taxes be offset against other debts or refunded in cash.

Meet Üstad’s Expert Financial Advisor Team!

Knowing your rights as a taxpayer makes it easier to overcome challenges you may encounter in your commercial activities. As Üstad, we offer you financial advisory services with an expert team, helping you expedite processes by digitizing all your financial transactions. You can reach your specially assigned financial advisor for your business with a single click and contact us to ensure the protection of your taxpayer rights and proper management of your tax obligations.