Notice in Turkish tax law

Informing the taxpayer about the supplementary and ex officio levied taxes and fines is provided by the notification of the tax and penalty notices. Therefore, notices play a significant role in the assessment, notification and accrual phases of taxation processes. Even though the content of the tax and penalty notices is regulated in the Tax Procedure Law, legal conflicts may arise regarding the notice in practice. Thus, it is important to clearly uncover the function, legal nature and elements of the notice, and these issues are tried to be presented in this study.