Tax Law is a set of substantive and formal legal rules regarding the nature of tax liability, the emergence and elimination of tax liability.
The prerequisite for a tax liability to arise is the existence of a tax law as required by the principle of legality. In addition, for the implementation of this tax law provision, it is obligatory to have a preliminary permission with the budget and to be included in the C chart. After these prerequisites are met, a concrete tax relationship begins between the taxpayer and the state with the occurrence of the taxable event within the framework of the tax law provisions.
Any concrete tax relationship begins with the taxable event. The taxable event constitutes the causal element of the taxation process. The legal reason for taxation is the provision of the applicable law; The material reason is the taxable event. The person who has taken place in the person of the taxable event enters the status of liable. A tax assessment is required for the concrete determination of the tax liability of the person in the status of intangible taxpayer. In order to be taxed, it is necessary to know the tax subject, the economic unit on which the tax will be calculated, that is, the base.
The tax base can be determined by the declaration of the taxpayer, or it can be determined by an administrative act. In the declaration procedure, which can be defined as the obligator’s verbal or written notification of the necessary information to the tax office, the declaration of the obligor is taken as the basis, but the administration has the authority to investigate the accuracy of this declaration. The determination of the base by administrative action can take various forms.
The process of calculating the amount of tax debt by applying the tax rate determined according to various methods is called the assessment process. After the notification of the levied tax to the Obligor, the tax liability accrues if a tax lawsuit is not filed in due time or the lawsuit is rejected. Upon the timely payment of the accrued tax, the taxation relationship ends; that is, the tax liability is eliminated.
The process mentioned above is generally a table of taxation stages. However, taxation transactions that do not comply with this scheme can also be seen. For example, the taxpayer does not need to notify the taxpayer separately for taxes collected according to the declaration procedure; the imposition and accrual phases occur together.
The assessment and accrual stages are regulated in the Tax Procedure Law, and the collection stage is regulated in the Law on Collection Procedure of Public Receivables. Administrative and judicial disputes that may arise at all these stages are resolved in accordance with the Tax Procedure Law, the Administrative Procedure Law and the founding laws of tax jurisdictions.
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