NEWSLETTER-2019-metin

325 TAX LAW The Right to a Fair Trial and the Notification of Tax Inspection Reports* Att. Canan Doksat Introduction As per Article 34 of Tax Procedural Code No. 213 (“TPC”), addi- tional and ex-officio assessments are notified to the relevant taxpayers through a “notice,” and the items that should be indicated in the notice are listed under Article 35 of the TPC. In practice, these notices are called “tax notices.” Additionally, under Article 366 of the TPC, it is stipulated that tax penalties will be also notified through a “penalty no- tice,” and the items that the penalty notice should include are regulated in a detailed manner. However, in practice, the tax and penalty notices are unified, and one notice called the “ tax penalty notice” is notified to the taxpayers. Tax inspection reports, being the legal basis of the tax assess- ments (the legal basis of the tax penalty notice) are defined under the Regulation on the Procedures and Principles on Tax Inspections as the reports that are prepared as a result of tax inspections. The TPC comprises specific provisions regarding the notification of the tax inspection reports. Within this scope, Article 35 of the TPC stipulates that the valuation commission’s decision and one copy of the relevant tax inspection reports should be notified to the taxpayer if a tax assessment made based on a valuation committee decision. However, in practice, the Tax Administration may send relevant tax penalty notices without enclosing/notifying the relevant tax in- spection reports to the taxpayers, especially for the tax assessments that are made based on tax inspection reports instead of a valuation committee decision. The referred application (the non-notification of * Article of December 2019