Foreigners who own property, operate a company, or earn income in Turkey may at some point face a tax assessment or penalty by the Turkish Tax Administration (Gelir İdaresi Başkanlığı). Whether related to VAT, withholding tax, income tax, or corporate tax, legal remedies are available under Tax Law in Turkey to challenge incorrect or unlawful decisions.
Our Turkish Law Firm specializes in representing foreign individuals and companies in tax disputes, appeals, and litigation. We prepare written objections, initiate lawsuits before tax courts, and negotiate settlements through reconciliation processes. As English Speaking Turkish Lawyers, we ensure our international clients understand every step and deadline in the tax objection process.
What Is a Tax Objection in Turkey?
A Tax Objection in Turkey is a formal procedure allowing taxpayers to dispute a tax-related administrative decision. The most common objection types include:
- Unjustified tax penalties or additional assessments
- Erroneous VAT refund refusals
- Disputes over the taxpayer's status or liability
- Issues regarding deductions, exemptions, or depreciation
- Errors in tax audits or inspection reports
Our best lawyer firm in Turkey reviews all tax notification letters and provides a detailed opinion on whether an objection or litigation is the right course of action.
Who Can File a Tax Objection?
Any real or legal person subject to taxation in Turkey can file an objection. This includes:
- Foreign property owners
- Foreigners registered as sole proprietors
- Directors or shareholders of limited or joint stock companies
- Freelancers and digital service providers
- Foreign investors operating through liaison offices or representative branches
Our English Speaking Turkish Lawyers file tax objections for clients in Istanbul, Antalya, İzmir, Ankara, and all provinces through e-tebligat and UYAP systems.
Legal Basis: VUK and Administrative Procedure Law
The primary legal texts that govern tax objections are:
- Law No. 213 – Tax Procedure Code (VUK)
- Law No. 2577 – Administrative Procedure Law (İYUK)
- Constitutional Court and Council of State (Danıştay) precedents
As a Turkish Law Firm specializing in fiscal litigation, we prepare all objections in compliance with procedural rules, include mandatory identification and reasoning elements, and meet tight statutory deadlines.
How to File a Written Tax Objection in Turkey
Under Article 376 and 377 of VUK, a taxpayer may file a written objection within 30 days of receiving the tax assessment or fine. Steps include:
- Review the tax notification and calculate the deadline
- Draft a legal petition (itiraz dilekçesi) explaining the factual and legal grounds
- Submit the petition to the relevant tax office or online via GİB portal
- Wait for a formal written response (usually within 30 days)
Our English Speaking Turkish Lawyers prepare fully reasoned tax objection petitions, often citing precedents from the Council of State (Danıştay) and Ministry of Finance rulings.
Reconciliation (Uzlaşma) Process
Instead of filing a lawsuit, taxpayers may request an administrative reconciliation meeting (uzlaşma görüşmesi) to negotiate a reduction in penalties or interest. Features include:
- Voluntary participation—taxpayer may withdraw at any time
- Conducted before the provincial reconciliation commission
- Applies to tax and penalty amounts only (not interest or procedural fines)
- If agreement is reached, lawsuit right is waived
Our Turkish Law Firm represents clients during reconciliation negotiations and prepares oral and written defenses during the hearing session.
Filing a Lawsuit Before the Tax Court
If no objection or reconciliation is successful, the taxpayer may file a formal tax case at the Tax Court (Vergi Mahkemesi). Key elements:
- Deadline: 30 days from final administrative rejection
- Jurisdiction: Court of the province where tax authority is located
- Required elements: T.C. ID or tax number, address, subject, facts, and legal grounds
- Evidence: Financial statements, contracts, expert reports, translations
Our best lawyer firm in Turkey prepares full tax litigation files, attends hearings, requests precautionary measures (e.g., blocking collection), and pursues appeals to Regional Courts and Council of State.
Internal Legal Resources
- Tax Inspections and Disputes
- Foreign Company Formation in Turkey
- Property Tax Law in Turkey
- Withholding Tax on Rentals
- Double Taxation in Turkey
FAQ: Tax Objections for Foreigners in Turkey
- Q1: Can foreigners file tax objections in Turkey?
Yes. Any individual or legal entity subject to taxation has standing to object and litigate. - Q2: What is the deadline to object to a tax penalty?
30 days from official notification via e-tebligat or paper delivery. - Q3: Can I file an objection from abroad?
Yes. Our English Speaking Turkish Lawyers represent you through full power of attorney. - Q4: What happens if I miss the deadline?
The penalty becomes final and enforceable. Only exceptional circumstances may justify a retroactive review. - Q5: Do I need to pay the penalty before objecting?
No. Filing an objection or lawsuit suspends enforcement until a final judgment is rendered. - Q6: What is the success rate in tax lawsuits?
Success depends on evidence quality and procedural correctness. We have won >70% of cases for foreign clients. - Q7: Can I object to property tax assessments?
Yes. Overvaluation, wrong zoning, or unlawful increases can be challenged. - Q8: What if I receive double taxation?
Turkey has treaties with 80+ countries. We invoke DTT rules to cancel unlawful assessments. - Q9: Can I get interest or refund if I overpaid?
Yes. You may request refund with interest upon court victory. - Q10: Can a Turkish Law Firm handle tax litigation end-to-end?
Absolutely. We manage everything from objection to appeal with full bilingual reporting and legal analysis.
File Your Tax Objection with a Turkish Law Firm
Disputing a tax penalty or incorrect assessment in Turkey requires precise timing, deep knowledge of Tax Law in Turkey, and persuasive legal reasoning. At ER&GUN&ER Law Firm, we help foreign investors, expats, and international companies protect their rights with professional tax defense strategies.
As the best lawyer firm in Turkey for tax litigation and administrative law, our English Speaking Turkish Lawyers manage every step from objection filing to final court ruling. Whether you're based in Turkey or abroad, we protect your financial and legal interests before Turkish authorities.