Special investigation and prosecution procedures for issuing false documents for tax evasion crimes

Tax Procedure Law (TPL) No. 213 includes some penal provisions regarding tax law. In Article 359 of the TPL, with topic of "Smuggling Offences and Penalties", tax evasion offences are regulated. Many offences have been regulated in the mentioned article, and in article 359/b, besides other actions, the action regarding the offence of issuing forged documents is also included. With various articles of the TPL, special provisions have been introduced that must be complied with while investigating and prosecuting this offence. In this study, a detailed evaluation will be made by focusing on the offence of issuing forged documents, which is one of the tax evasion offences and the most common offence in practice, and the investigation and prosecution procedures related to this offence. The study consists of three parts. In the first part, tax, tax law, tax offence concept, tax offences documents and document elements are briefly emphasized. In the second part, the concept of forged documents, the offence of issuing forged documents and the elements of this offence and the situations that abolish the sanctions, lawsuits and penalties related to this offence are emphasized. In the third part, special investigation and prosecution procedures regarding the offence of forged documents are discussed. The study was also completed with the conclusion part where the general evaluation was made. Keywords: tax, tax evasion offences, document, forged document, special investigation and prosecution procedures