Evaluation of inheritance and transfer tax examinations in the Turkish tax system

The subject of inheritance and gift tax, its taxpayer, declaration, general information, collection methods, first and second assessment stages, tax base determination stages, and definitions will be explained within the scope of Inheritance and Gift Tax Law No. 7338. Within the scope of Turkish Civil Code No. 4721, inheritance and the necessary steps for heirs to become taxpayers will be explained. The concepts of tax audit and valuation will be explained in Tax Procedure Law No. 213. The differences between the first assessment stage and the second assessment stage within the scope of the law will be explained. The situation where the first assessment is submitted by the taxpayer and the second assessment is calculated and reviewed by the administration will be explained. Errors during the assessment stage, valuation commission decisions, and expert review situations will be explained. The definition of a tax audit, the matters on which inheritance and gift tax audits are conducted, the type and scope of the audit, and the procedures and principles to be followed during the audit will be explained. The study will then conclude with case studies and judicial decisions regarding calculations made using equity capital within the scope of tax audits. The examples will be based on calculations that lack numerical or informational equivalents. The study aims to identify deficiencies in the declaration phase of inheritance and transfer tax on wealth, identify deficiencies in the valuation provisions that taxpayers will encounter during the second assessment phase, and identify potential criticisms or errors.