Notification in tax law, legal problems encountered and solution suggestions

In this study "Notification in Tax Law, Legal Problems Encountered and Solution Suggestions", the provisions of the notice and the concept of administrative action were examined in detail, and evaluations were made that draw attention to the errors in practice caused by the practitioners of the provisions of the notice, especially in the law. While making these evaluations about the notice, the reasons for the need for special law provisions were emphasized, while there is a general law on the comparison of special and general laws and notification. While the evaluation of the legal problems that arise between the taxpayer and the administration about notification was made in line with the decisions of the judicial bodies, it was tried to be determined how the notice process would be implemented by the practitioners in a more correct shape and form. Taxes constitute the important source of income of the state to meet the financing needs of public expenditures. The notice plays a very important role in the process of tax entering the coffers of the state. The notice is the beginning of legal remedies. Therefore, errors regarding the notice have important consequences between the taxpayer and the administration. These occur in the form of tax loss for the administration and significant loss of rights for the taxpayer. As it can be understood from the legal problems on the notice submitted to the judiciary, the implementation of the Tax Procedure Law No. 213 is not understood sufficiently by its practitioners and therefore the differences that occur during its implementation have revealed the issue of notice as a matter worth examining. Relationship, application and comparison of Tax Procedure Law No. 213 and Notification Law No. 7201; Notification authorities, persons to be notified and types of notification are discussed. Although it is seen that the cases with the subject of notification, which are submitted to the judiciary, have decreased with the realization of the notice in electronic environment, legal problems resulting from the errors in the notice made by other notification methods still exist. In our study, theoretical and conceptual definitions and explanations about notification are included. The legal problems encountered during the implementation were evaluated in the context of the High Court decisions and recommendations were made. Keywords: Notice, Tax Procedure Law, Notification Law, Legal Issues