Notification in Tax Law and evaluation of its in the light of judicial decisions

Notification is one of the important subjects of tax law. Notification process must be done in a flawless manner to charge the tax income seamlessly. In the Tax Procedure Law, provisions of the notification relating to the taxation procedures are arranged in detail. However, if there is no provision in the Tax Procedure Law No. 213, provisions of Notification Law No. 7201 will be applied to the notification of the taxation procedures. In this study, provisions of the notification in the Tax Procedure Law No. 213 will be examined in detail. The errors in the notification will be studied one by one and will be focused on the consequences of incorrect notification. Besides, this study will focus on the legal nature of the notification process. In this study, the judicial decisions and the fundamental opinions in doctrine will be analyzed and then the study will review the problems that emerged in the notification procedure. Throughout the study, some recommendations will be offered in order to prevention of failures in this process. In addition to all these, the study will reveal the differences between law provisions and practice and will identify what the correct form of practice is.