Determination of the representative in Tax Law and penal liability

In Turkish tax law, it is envisaged that the taxpayers fulfill their legal duties mainly by themselves. However, it has become a legal obligation for the taxpayers or responsible persons to fulfill the tax works and transactions that are not fulfilled due to various reasons, by legal representatives. In some cases, although there is no legal obligation, it is possible to see the works and transactions through the representatives as a result of the will of the taxpayer. In tax law, there are 4 types of representation, which are natural persons, legal entities, those who do not have any legal personality and those who do not exist in Turkey. In the business and transactions that require taxation, these people do not always follow up their business and transactions one-to-one or cannot. These works and transactions are carried out through people we call representatives. These representatives are either determined voluntarily or determined by legal regulation. Therefore, it is important for the tax administration and taxpayer to determine the representatives and, accordingly, the criminal liability of the representatives. For this reason, the determination of the representative in tax law and his criminal responsibility MUST be evaluated as a whole, and it MUST be in compliance with the legal legislation and should be regulated in terms that will not create any hesitation in practice.