Invitation to explain process in tax law

The state aims to ensure the transfer of tax revenue to the treasury as soon as possible by creating various mechanisms that offer several opportunities to the taxpayer in tax law. Accordingly, invitation to explain process, which entered our tax law system in 2006 with the Law No. 6728 and started to be implemented in 2017, was established as one of the aforementioned mechanisms. With the invitation to explain process, taxpayers who are taught to be the reason of a tax loss are invited to explain in certain conditions and several opportunities are provided to them according to the evaluation of their explanation. Since the invitation to explain process is a new institution in tax law, it is necessary to examine in all aspects. Although it is rather a new institution, the fact that the invitation to explain process undergoes some changes in 2020 with the Law No. 7194 also reinforces this need. In order to contribute to the fulfillment of the aforementioned need, this study, which aims to examine various aspects and provide an evaluation with a critical approach, consists of two parts. In the first part of this study, a general information about the invitation to explain process is given which includes a general framework related to the invitation to explain process's mechanism and evaluations regarding the topics of its historical background, its purpose and its legal nature. In the second part which provides a structural analysis, while its scope, the topic of authority, its requirements are analyzed, the results of the invitation to explain process is discussed and evaluated within the scope of the taxpayer rights to the extent it is relevant.