The tax privacy right

Tax privacy right is a protective shield for taxpayer rights that arises during taxation process with tax obligation and ends with its voluntary or involuntary payment. The tax privacy right is closely related with privacy of communication, protection of personal data and inviolability of domicile, and may therefore be considered a reflection of the right to protection of privacy in tax law. Also, due to its relationship with privacy, we may also deduce that the tax privacy right is a fundamental right. Therefore, limitations envisaged for privacy and the extent of these limitations also apply to tax privacy right. Article 362 of the Tax Procedure Code stipulates that those who violate privacy of taxes are punishable in accordance with article 239 of the Turkish Penal Code. Based on the provision of article 362 of the Tax Procedure Code regarding violation of tax privacy, elements of this crime and some other points in addition thereto and the sanction applicable shall be determined pursuant to the provisions of article 5 of the Tax Procedure Code and the Turkish Penal Code. The Law of Right of Information Acquirement 4982 is important for the scope of the tax privacy. "Can information in the scope of tax privacy be requested based on the Law of Right of Information Acquirement?" This question is the subject of several discussions. Since the Law of Right of Information Acquirement expressly stipulates that information in the scope of "privacy" and "trade secret" cannot be requested based on the Law of Right of Information Acquirement, information in the scope of tax privacy can by no means be requested from the State based on the Law of Right of Information Acquirement.