Legal instruments for combating forged or misleading documents in Turkish Tax Law

In the tax return system, the authenticity of the invoices and similar documents on which the tax return is based is of vital importance. Therefore, the acts of preparing the originals or copies of documents as completely or partially forged or using these documents are considered a crime in Article 359 of the Tax Procedure Law. However, this criminal code has not been sufficient to prevent the preparation and use of these documents, which are also called forged or misleading documents (FMD) in the legislation. Today, some regulations have been made to detect FMD before they are prepared and used. Accordingly, the typical characteristics of taxpayers who prepare and use FMD are determined. Taxpayers with these characteristics are considered "risky taxpayers". Their taxpayer status can be canceled by the administration. They can be asked to pay a security deposit when they want to become taxpayers again. In addition, other taxpayers who are related to taxpayers who prepare or use FMD can be asked to pay a security deposit. The administrative regulations issued by the Tax Administration based on tax laws may be found to be contrary to the law by the judicial authorities. Administrative transactions established based on these administrative regulations may be invalidated. In this study, the regulations developed to prevent the preparation and use of FMD, which emerged in the form of administrative transactions and are the subject of administrative jurisdiction, were examined and suggestions were developed regarding this topic, which is still upto-date.