How to File a Tax Lawsuit in Turkey

Filing a lawsuit with the tax court against a tax or penalty notice is a judicial route a taxpayer may pursue either without first using administrative remedies (settlement, correction) or after those remedies have proven unsuccessful.

The Competent Court

The tax court has jurisdiction over tax disputes. The competent tax court is, as a rule, the one located where the tax office responsible for the taxpayer's tax affairs is situated.

The Deadline to File Suit

Under Article 7 of the Administrative Procedure Law (İYUK), the deadline to file a tax lawsuit is thirty days from notification of the notice. This deadline is strict, and missing it renders the assessment or penalty final. If post-assessment settlement is requested but fails, this period begins to run afresh from notification of the settlement-failure record.

What the Petition Must Contain

The petition must clearly state the date and number of the act (notice) sought to be annulled, the amount in dispute, and the legal and factual grounds of the case, and must attach the notice and any audit report. Petitions filed without stating grounds are given a period by the court to be completed, which can lengthen the process.

Suspension of Collection

One of the most significant features of tax litigation is that, under İYUK Art. 27/4, filing suit automatically suspends collection of the disputed amount. Unlike other administrative lawsuits, this means collection is secured in tax cases without the need for a separate stay-of-execution request.

Appeal and Cassation

Tax court decisions can be appealed to the regional administrative court, and from there to the Council of State on cassation, through procedures that vary by the amount in dispute. In some low-value disputes, the tax court's decision may be final.

Practical Recommendations

When preparing the petition, attach the notice and the full audit report; an incomplete petition risks procedural rejection. Given the short thirty-day deadline, consulting a tax lawyer as soon as you receive the notice is advisable.

This article is for informational purposes only and does not constitute legal advice. Please contact our team regarding your specific situation.