Türkiye Adalet Akademisi Dergisi
Yazarlar: Doğan ŞENYÜZ
Konular:Hukuk
Anahtar Kelimeler:Tax,Tax audit,Tax inspection,Periods,Authority,Lack of venue,Sanction,Cause invalidity,Separable transaction.
Özet: In accordance with the principle of legal security in both private and public law, periods are important in all legal relations. In public law, especially in administrative law, the origination and expiration of authority, which is a different concept from private law, is also bound by time. Considering the intervention of the taxation on the property rights of individuals and the necessity of collecting them at certain times for the state, the importance of the periods increases even more in taxation law. One of the periods in taxation law is the periods stipulated for tax audıt which is the preparation (preliminary) process of complementary and automatic tax assessment. These periods were introduced as part of the development of taxpayer rights and it is intended to eliminate the uncertainty of the length of the periods spent in the tax audıt for taxpayers. There are two different periods in the Tax Procedure Law (VUK), in terms of tax inspection periods, in the ordinary and additional period. In legal regulation, the administration is obliged to comply with the ordinary and additional periods. The use of the additional period is bound to the strict requirement as to form. If a certain period of time is stipulated in the law for the establishment of an administrative transaction within the framework of the general principles of administrative law, the transaction must be established within this period. Otherwise, it will result in violation of law due to unauthorizedness in terms of time. In his context, ıf the periods are not complied with in the tax audıts, the transaction becomes contrariety to law due to the “lack of venue in terms of time”. In this case assessment of tax audit and the concerned fine process must be cancelled. Because when the tax inspection that constitutes the motive of the original transaction is invalid, the original transaction also becomes invalid. In the event of the tax audıt cannot be completed within the period of time, the application of disciplinary provisions to the tax audıt staff and/or compensation for the damages done to the taxpayer by prolonging of the tax audıt in a way that exceeds the legal period does not eliminate the invalidity of the tax audıt. Before the time limit was imposed by the law on the tax audıt, this disciplinary provision and/or compensation results existed in accordance with the general provisions. Even without a time limit on tax audit firstly, our law includes general provisions on disciplinary sanctions and compensation for damages.These conclusions were already in accordance with the general provisions. Therefore, it is not possible to qualify them as new sanctions for not complying with the periods. The sanction for making preparatory operations after the period is the cancellation of the original transaction, depending on the lack of venue in terms of time.