Notificaton in Tax Procedure Law

The notification of tax procedures to the tax payers is an important subject in Tax Law. Although in Turkish Law, general notifications are regulated by the Notification Law, the tax notification is regulated by the Tax Law, article 213. In the case of the Tax Law, which is a sub-branch of Particular Law, not being address the issue the article 7201 of the General Law will take effect. This is, no doubt, closely related to the fact that tax is state's prime means of income. The notifications error in tax procedures will manifest themselves as tax income losses of the tax administration and grave injustices at the expense of tax payers. In this study, it is aimed to provide solutions to problems of the notification in the article 213 of Tax Procedure Law, the applicational issues for the administration and the tax payers and identify additional steps that are needed to be taken. To that effect, the current laws, legal rulings, the instructions of the Ministry of Economy and the views of the academics have been studies.