NEWSLETTER-2019-metin

327 TAX LAW Additionally, under Article 36 of the Constitution, it is regulated that everyone has the right of litigation either as plaintiff or defendant, as well as the right to a fair trial before the courts, through legitimate means and procedures. Within this scope, it may be concluded that the right for a fair trial and the right of defense are regulated at ultimate level. The Relation between the Tax Inspection Reports and the Right of Defense and Right to a Fair Trial As detailed in the introduction part of this Newsletter Article, in principle, a tax inspection report should be prepared as the legal basis of the ex-officio and additional assessment. Tax inspection reports are comprised of the following sections: introduction, procedural examination, examination on the accounts, and issues that are subject to criticism and conclusion. The tax and tax loss penalty amounts that are suggested to be assessed should be clearly set forth in the conclusion part of the tax inspection report, and in no uncertain terms. Therefore, the reasoning of the tax assessments/ tax penalty notices, meaning the criticism points alleged by the Tax Administration, are set forth in the tax inspection report. Through the evaluation of the criticism points set forth in the tax inspection reports, taxpayers may prefer (i) to benefit from the deduc- tion of the tax and tax loss penalty amounts in line with Article 376 of the TPC (ii) to apply for settlement procedure or (iii) to initiate the tax litigation procedure with the cancellation claim of the relevant tax assessments. If the tax inspection report is not notified, the taxpayers’ evalu- ation right with respect to the above-mentioned remedies will be restricted in a sense. Likewise, the possibility of a taxpayer being able to decide on the most efficient legal remedy in relation to the tax assessments without seeing the criticism points indicated in the tax inspection report will be restricted. Raporlarının Mükelleflere Tebliği, https://dergipark.org.tr/en/download/article- file/229900 (Access date: 19.12.2019).