Scope and function of ex officio research principle in Taxation Procedural Law

The principle of ex officio examination is applicable for criminal procedures and administrative jurisdiction, unlike civil procedures law on which the principle of preparation of the case by parties is applied. The principle which enables the procurement of certain information and documents that are impossible to attain by the obligant/liable plaintiff -party using the judicial power and the proper determination of illegalities that consist of public order but cannot always be determined by the parties? current knowledge and experience, particularly in the assumption of inequality between the parties in tax justice under administrative justice is the principle of ?ex officio examination?. As per the provision of ?Council of State and Administrative and Tax Courts make all kinds of examinations concerning the cases in practice on its own motion. Courts may request the partices and other relative authorities to provide and procure the documents deemed necessary as well as all kinds of information ?? stipulated in the 1st Paragraph of Article 20 of the Administrative Jurisdiction Procedures Law numbered 2577 , Tax judicial bodies are charged with conducting the case, implementing all kinds of verification and fact-finding on its own motion.It may be construed that ex officio examination holds an important place in the judicial analysis of tax disputes due to its qualification stated in the study. Therefore the standing of ex officio examination in tax jurisdiction and the issues arising in our study: are investigated by taking into consideration the principles prevailing the right to due process and law of procedures with expected functions of tax jurisdiction and division of power issues. Such examinations revealed a fundamental issue such that the ex officio examination is utilized by the judicial authorities beyond the authority permitted by the law, presenting this principle as the justification for judicial actions irrelevant to this element; while certain legal restrictions impede the applicability of this principle.Ultimately, pursuant to these determinations and particularly on behalf of achieving national and international principles and functions of legal procedures mentioned thoroughly in the study, solutions have been provided in terms of the rules of ideal law and positive law.Key Words:1. State of Law,2. Ex Officio Examination, 3. Law of Procedure, 4. Judicial Equality, 5. Scope.