Tax liability of legal representatives in joint stock and limited company of jurisdictional decisions

Tax; can be defined as the amount of money taken from real persons and non-real persons in order to meet the expenditures of public activities or to fulfill their public duties and to comply with legal principles under the legal sanction, without the promise of a specific provision. Taxation authority; It can be defined as the legal and actual power that the state has on taxation based on sovereignty. There are parties to public receivables tax in question, these are the administration and taxpayer. Tax liability originates from the relationship of public law and starts with the event that gives rise to tax. The legal nature of tax responsibility is individual, dependent and unlimited. However, there are various types of responsibility in tax law such as being collective and consecutive , being born out of the law and contract, being faulty and not faulty, and revocable and irrevocability. Legal representatives have many duties and responsibilities in tax law. These issues are regulated by law and there are sanctions in case of negligence. Legal representatives of joint-stock companies and limited liability companies, which are capital companies, have duties and responsibilities towards the government as well as tax liabilities to the government. The aim of this mission is chosen to draw attention to the problems that have occurred in recent years and to provide solutions to this problem by expressing experienced in theory and practice. These responsibilities are set out in the Tax Procedural &the Law on the Collection of Public Receivables. All detail are determined in the case of joint stock companies and limited liability companies, the change of the legal representatives regarding the public receivables, the termination of the title of representation, the transfer of the partnership and the limitation of their responsibilities. We stated in our study that the notification, form, content, ways of the payment order to be made to the legal representatives due to the tax debt were determined. There are many problems and violations of law in practice regarding the tax liability of the legal representatives of the companies. The aim of this study is chosen as the thesis subject in order to draw attention to the problems that have occurred in recent years and to provide solutions to this problem by expressing the problems experienced in theory and practice. Under the light of study, the place of tax liability of legal representative in joint stock and limited companies in the legislation, opinions in the doctrine and precedent were discussed in the context of the decisions of the Council of State. Keywords: Tax, Tax Responsibility, Companies, Legal Representative, Legal Representative Responsibility, Turkish Commercial Code, Tax Law