Legal responsibility for unlawful declaration in Turkish tax law

Declaration is a transaction that allows the addressee to be informed of the transaction and to use its legal rights. It is possible for the administrative acts to have a judgment and result, which are subject to declaration to the addressee, to give effect and result with a duly declaration to the addressee. In this respect, in order for the taxation process as an administrative action to be valid and effective, it is necessary to make the taxpayer in accordance with the provisions of the Tax Procedure Law No. 213 regarding declaration. The declaration process does not cancel the administrative action, but since the administrative action has not been completed together with their regular declaration process as a complementary element of the administrative action, it does not result in any judgment or result. In Article 114 of the Tax Procedure Law No. 213, it is stipulated that the taxes that are not levied and not notified to the taxpayer with in five years from the beginning of the year following the calendar year in which the tax receivable arises will be time-barred. In case the tax receivable is time-barred due to theim proper declaration, a public loss will arise. The main purpose of our study is to deal with the responsibility of the postal deliverer in the public loss arising from the unlawful declaration due to the act of execution or negligence, in terms of both the crime of malfeasance arising from the criminal law and the pecuniary compensation arising from the law of obligations. In order to finalize the study and not have a dispersed structure, only the postal distributors working in the Post and Telegraph Organization Joint Stock Company were examined. In this respect, the subject has been examined in detail, taking into account both the views in the doctrine and the judicial decisions. As a result of the evaluation of the study as a whole, it has been seen that there are criminal responsibilities and compensation responsibilities within the scope of article 257 of the Turkish Criminal Law due to the public loss suffered as a result of illegal declaration by the postal distributors by act of execution or negligence.