Practice Area
Alanya Tax Lawyer
The main topics of tax disputes, from objections to tax and penalty assessment notices, settlement, payment orders and seizures to VAT refunds, inheritance and gift tax, tax offences and the taxation of foreign nationals.
Tax Law Advice in Alanya
Tax law deals with disputes arising from the state’s power to tax and with the rights of taxpayers vis-à-vis the tax administration. Tax and penalty assessment notices, payment orders and seizures are subject to objection and court action rights limited by short deadlines.
Tax audits, settlement and tax litigation follow different procedures for individual taxpayers, commercial businesses and foreign investors.
The administrative and judicial stages of the Turkish tax system are closely intertwined; choosing the right remedy at the right time (settlement or court action) directly affects the outcome.
Matters Handled in This Area
Objections and Court Actions Against Tax/Penalty Assessment Notices
Preparation of court actions to be filed with the tax court within the deadline running from the date of service.
Settlement Procedures
Representation of clients in pre-assessment and post-assessment settlement commission meetings.
Objections to Payment Orders and Seizures
Court actions against payment orders under Law No. 6183 and actions for the annulment of seizures.
Advice During Tax Audits
Review of audit reports and minutes, filing returns with reservation, protection of taxpayer rights.
Annulment of Tax Penalties
Annulment actions against tax loss penalties and irregularity penalties.
Customs and Import Duty Disputes
Objections to customs duty assessments, additional accruals and administrative fines arising from import transactions.
Tax Advice for Companies
Company mergers/transfers, corporate income tax disputes and tax planning (see Commercial Law).
Tax Advice for Foreign Investors
Advice to foreign clients on property purchases and sales, rental income and property tax obligations (see Real Estate Law and Foreigners Law).
Court Actions Against Precautionary Seizure and Precautionary Assessment
Review of the lawfulness of precautionary seizures and precautionary assessments under Articles 13 and 17 of Law No. 6183 and annulment actions against these measures.
Liability of Legal Representatives and Shareholders
Court actions against payment orders issued to legal representatives and shareholders for company tax debts, under Article 10 of the Tax Procedure Law No. 213 (VUK) and Articles 35 and 35-bis of Law No. 6183.
VAT Refund Disputes
Administrative applications and tax court actions against the rejection of refund claims, refunds made conditional on a guarantee, or partial refunds under the Value Added Tax Law No. 3065.
Defence Against Findings of False or Misleading Documents
Representation of taxpayers in settlement, litigation and appeal stages against denial of VAT deductions and assessments based on tax technical reports and audit reports.
Defence in Tax Offence Cases
Defence in investigations and prosecutions concerning tax evasion offences under Article 359 VUK, and monitoring of the link between the tax court case and the criminal proceedings.
Invitation to Explain, Voluntary Disclosure and Penalty Reduction
Preparation of explanations in response to invitations to explain under Article 370 VUK, and advice on voluntary disclosure under Article 371 VUK and penalty reduction applications under Article 376 VUK.
Advance Tax Ruling Requests
Preparation of applications to the Revenue Administration for an advance tax ruling (özelge) on unclear tax treatment under Article 413 VUK.
Inheritance and Gift Tax
Advice and court actions concerning returns, assessments and penalties relating to assets acquired by inheritance or gift under the Inheritance and Transfer Tax Law No. 7338.
Capital Gains Tax on Property Sales
Declaration of capital gains from the sale of real estate under Article 80-bis of the Income Tax Law No. 193 (GVK), and objections and court actions against related assessments.
Full and Limited Tax Liability, Double Taxation
Advice to foreign nationals and clients living abroad on determining their tax liability status under Articles 3-6 GVK and on the application of double taxation treaties to which Türkiye is a party.
Municipal Taxes and Fees
Objections and court actions against accruals such as advertising tax, environmental cleaning tax and occupancy fees under the Municipal Revenues Law No. 2464.
Deferral, Instalments and Restructuring
Advice on deferral and instalment requests under Article 48 of Law No. 6183 and on applications to benefit from restructuring provisions in force.
Deadlines and Remedies in Tax Disputes
The deadline for filing a court action with the tax court against a tax or penalty assessment notice is 30 days from the date of service. A settlement application can also be made within the same 30-day period and suspends the deadline for court action. The deadline for objecting to a payment order is 15 days. These deadlines are preclusive; missing them results in the loss of the right to sue.
Deadline for Court Action Against a Tax/Penalty Assessment Notice
The right to sue against a tax or penalty assessment notice issued by the tax office is granted to taxpayers and to persons on whom a tax penalty has been imposed (Tax Procedure Law No. 213 (VUK), Art. 377). The deadline for this action is thirty days from the day following the date of service (Administrative Procedure Law No. 2577 (İYUK), Art. 7/1). The deadline is preclusive; an action not filed in time is dismissed on procedural grounds without examination of the merits, and the assessment becomes final.
Settlement Application and Its Effect on the Deadline
Post-assessment settlement may be requested within thirty days of service of the notice (VUK Additional Article 1). Following the amendment made by Law No. 7524 dated 28/7/2024, settlement no longer covers the principal tax but only the tax loss penalty and irregularity/special irregularity penalties relating to the assessed tax; the principal tax is payable separately even if settlement is reached. A settlement application suspends the running deadline for court action concerning the relevant penalty. If no settlement is reached, the taxpayer or the person penalised is granted a new period for court action, extended to fifteen days if the remaining period is less than fifteen days (VUK Additional Article 7). If settlement is reached, the right to sue cannot be exercised for the penalty settled.
Deadline for Objecting to a Payment Order
A court action may be filed with the tax court against a payment order issued for an unpaid public receivable within fifteen days of service (Law No. 6183 on the Collection Procedure of Public Receivables (AATUHK), Art. 58). The action may be based on the claim that the debt does not exist, has been partially paid or is time-barred.
Correction and Complaint Procedure
For tax errors noticed after the deadline for court action has expired, a request for correction may be filed with the administration (VUK Art. 122). If the correction request is rejected, an application may be made by way of complaint to the Ministry of Treasury and Finance (Revenue Administration) against the rejection (VUK Art. 124); if this application is also rejected, the way to a tax court action opens. This is an exceptional option that can be considered in files where no court action was filed in time.
Effect of the Judicial Recess on Deadlines
Regional administrative courts, administrative courts and tax courts recess every year from 20 July to 31 August (Law No. 2577 İYUK, Art. 61). If the last day of the deadline for court action falls within this period, the deadline is deemed extended by seven days from the day following the end of the recess (İYUK Art. 8/3).
| Step | Deadline | Legal Basis |
|---|---|---|
| Court action against an assessment notice | 30 days | İYUK Art. 7/1 |
| Settlement application (penalties only) | 30 days | VUK Additional Art. 1 |
| Court action if no settlement is reached | At least 15 days | VUK Additional Art. 7 |
| Court action against a payment order | 15 days | AATUHK Art. 58 |
| Extension of a deadline ending in the judicial recess | +7 days | İYUK Art. 8/3, Art. 61 |
How Does a Tax Dispute Proceed?
- Review of the Notification: The date of service and content of the assessment notice/payment order are assessed from a legal perspective.
- Choice of Remedy: A decision is made whether to seek settlement or to file a court action, taking into account the deadlines and possible outcomes.
- Application/Court Action: The settlement request or the annulment action before the tax court is filed within the deadline.
- Follow-up and Appeals: Appeal (istinaf) and cassation (temyiz) stages are followed after the judgment.
Settlement or Court Action? Choosing the Right Path
Settlement allows the penalty relating to the assessed tax to be finalised at a reduced amount through negotiation with the administration; the principal tax is not covered and is payable separately. A court action, by contrast, aims to have the court review the lawfulness of both the tax and the penalty and, if the claim is upheld, may result in the full annulment of the assessment. The choice should be made according to the legal strength of the claim, the amount of the penalty and the predictability of the process.
| Criterion | Settlement | Court Action |
|---|---|---|
| Outcome | The penalty becomes final at a reduced amount; the principal tax is paid separately | Partial/full annulment of the tax and penalty or dismissal, depending on the court’s judgment |
| Application deadline | 30 days from service | 30 days from service |
| Right to sue afterwards | Cannot be exercised for the penalty settled | Appeal/cassation against the judgment remains available |
| Typically preferred when | The penalty appears partly justified and a quick resolution is wanted | The act is clearly unlawful and there is a strong chance that the tax will also be annulled |
Because a settlement request suspends the running deadline for court action, it is important not to lose time when making the choice; both routes should be evaluated within the same 30-day application window. An agreement reached in settlement is final and binding for the penalty settled; in a court action, the outcome depends on the court’s decision and, where applicable, review by higher courts.
Competent Court: Where Are Alanya Tax Cases Heard?
There is no tax court in Alanya. Court actions against assessment notices, payment orders and other acts issued by the Alanya Tax Office Directorate are heard by the Antalya Tax Courts. Tax courts have jurisdiction over disputes concerning taxes, duties, fees and similar financial obligations and the related penalties and surcharges.
Subject-Matter Jurisdiction
Tax courts hear actions concerning taxes, duties, fees and similar financial obligations belonging to the general budget, special provincial administrations, municipalities and villages, the related surcharges and penalties and tariffs, as well as disputes arising from the application of Law No. 6183 (Law No. 2576 on the Establishment and Duties of Regional Administrative Courts, Administrative Courts and Tax Courts, Art. 6).
Territorial Jurisdiction
In tax cases, the competent court is the tax court of the place where the office that assessed and accrued the tax, imposed the surcharges and penalties or issued the payment order is located (Law No. 2577 İYUK, Art. 37). Although there is a tax office in Alanya, there is no tax court; therefore, cases arising from acts of the Alanya Tax Office Directorate are filed and conducted before the Antalya Tax Courts. For administrative disputes in the same judicial district, see our Administrative Law page.
Common Tax Disputes in Alanya and Antalya
Owing to intensive tourism, the accommodation business and the activity of foreign investors, Alanya is a region where tax disputes arise frequently. The most common topics are VAT/tax base audits of tourism businesses, declaration of rental income, the VAT exemption on sales to foreigners, title deed fees and property tax disputes.
Tax Audits of Tourism and Accommodation Businesses
In Alanya, where hotels, apart-hotels and short-term rentals are widespread, tax audits concerning turnover and the VAT base are common. For tax base differences identified during the audit, an ex officio or supplementary assessment may be made; the option of pre-assessment settlement can be considered at this stage.
Residential Exemption in Declaring Rental Income
Income from properties let as residences is exempt from income tax up to the exemption amount set anew each year (Income Tax Law No. 193 (GVK), Art. 21). Failure to declare income above the exemption amount may lead to an ex officio assessment and a tax loss penalty; this increases the audit risk particularly for persons renting out several properties on a short-term basis.
VAT Exemption on Sales of Residences/Workplaces to Foreigners
A VAT exemption may apply to the delivery of residences/workplaces to foreign nationals not resident in Türkiye and to Turkish citizens living abroad who meet certain conditions (Value Added Tax Law No. 3065 (KDVK), Art. 13/i). If it is later established that the exemption conditions were not met, the tax not paid by virtue of the exemption may be reclaimed together with penalties.
Tax Base Differences in Title Deed Fees
The base of the land registry and cadastre fee is the declared transfer and acquisition price, which may not be lower than the property tax value (Fees Law No. 492, Art. 63). If it is established that the declared price does not reflect the actual situation, a supplementary or ex officio assessment is made for the difference and the tax loss penalty provided in VUK No. 213 is applied at one times the amount. In Alanya, this issue is frequently audited, particularly in sales to foreign buyers.
Property Tax Disputes
Property tax on buildings and land is assessed on the tax value determined under Article 29 of Law No. 1319 (Property Tax Law No. 1319). Objection and court action may be considered where the tax value does not reflect the actual situation, where exemption/exclusion conditions have been assessed incorrectly or where retroactive additional accruals have been made.
Import and Customs Duty Disputes
Against customs duties, additional accruals and administrative fines, a written objection must be filed within fifteen days of service of the decision with the superior authority – or, if there is none, with the same authority (Customs Law No. 4458, Art. 242). A court action cannot be filed directly without exhausting this administrative objection; once the objection is rejected, a court action may be brought before the tax court.
Documents to Prepare for a Tax Case
To calculate deadlines and carry out the legal assessment correctly in tax disputes, the document showing the date of service of the assessment notice or payment order, previous correspondence and, if any, the audit minutes should be brought to the first meeting. Complete documents speed up the application and litigation process.
- The served copy of the assessment notice or payment order and the notification receipt showing the date of service
- The accrual slip or payment order statement relating to the tax/penalty amount
- If a tax audit was carried out, the audit minutes and, if any, the audit report
- Documents relating to previous objections, settlement requests or correction applications and the administration’s replies
- In real estate disputes, the land registry record, the sales contract and the related bank receipts
- In files concerning commercial businesses, ledger entries, invoices and trial balance/balance sheet information
- For foreign taxpayers, passport, tax identification number certificate and, if any, residence permit
If some of the documents are not in your possession, they can be obtained from the tax office by requesting a copy of the file or by a freedom of information application.
Appeals and Individual Application to the Constitutional Court
The tax court’s judgment is not the final stage of the dispute. An appeal (istinaf) may be filed with the regional administrative court within thirty days, and in cases listed in the law, an appeal on points of law (temyiz) may be filed with the Council of State (Danıştay). Once ordinary remedies are exhausted and the judgment becomes final, an individual application may be made to the Constitutional Court (AYM) alleging a violation of fundamental rights.
Against tax court judgments, an appeal (istinaf) may be filed with the regional administrative court within thirty days of service of the judgment (İYUK Art. 45). In cases listed in the law, an appeal on points of law (temyiz) may be filed with the Council of State against decisions of the regional administrative court, again within thirty days (İYUK Art. 46).
After ordinary remedies have been exhausted and the judgment has become final, taxpayers who believe that one of their fundamental rights and freedoms, such as the right to property or the right to a fair trial, has been violated by public authority may lodge an individual application with the Constitutional Court. The application must be made within thirty days of the exhaustion of remedies. For details, see our Constitutional Court individual application page.
Our Working Method as Tax Lawyers in Alanya
Deadlines in tax disputes are short and strict; the day on which the assessment notice or payment order is served is the most important date in the file. For this reason, the legal assessment of the notification, the choice between settlement and court action, and the timely filing of the application are handled by a single team.
For more information about the founder of the firm, see the Att. Hüseyin Aydın page.
Frequently Asked Questions
Your Questions
The information on this page is for general information purposes only and does not constitute legal advice or consultancy.