An electronic notification is deemed served at the end of the fifth day after it reaches the recipient's address, and deadlines for appeals and lawsuits run from that date. Failing to check the inbox regularly is the most common cause of missed deadlines.
Source: 213 sayılı VUK md. 107/A
Related terms
Tax litigationAn annulment action brought by a taxpayer before the tax court against acts such as tax assessments, penalties or payment orders.Payment orderA document sent to the debtor for a public receivable not paid on time, requiring payment or a declaration of assets and marking the start of enforced collection.Tax inspectionThe tax administration investigating and establishing the accuracy of taxes payable through the taxpayer's books, records and documents.Advance taxTax paid in advance during the year by income and corporate taxpayers, in quarterly periods, on current-period earnings.Advance tax rulingA written explanation issued by the tax administration upon a taxpayer's written request about its own tax position or matters it considers unclear.Arm's length principleThe principle that transactions between related persons should be carried out at the prices and on the terms that would apply between independent parties with no such relationship.
Last updated: November 8, 2026 · This definition is for general information only.