Problems in the notification process and solutions offers

Notification, it is a procedural process that ensures that legal transactions are communicated to the address through institutions in accordance with the rules determined by the law. Notificaions in tax law, it is a procedural process regulated in certain laws in order to collect the tax receivable without any problems and ensures the finalization of the receivable. Provisons regarding notification regulated 213 numbered regulated in tax procedure law and 7201 numbered notification law. The notification process must be done without error in order fort he state to collect its tax receivables without any problems. A problem that occurs during the notification phase will invalidate the notification process. In order fort he notification to be made properly, it must be made at the right address on to the right person. But many problems can arise in this situaition. In our study, these sitiations we discussed in the light of judicial decisions. Keywords: Tax Procedure Law, Notification, Notification Procedures