As a rule, taxpayers cannot sue against their own return; filing under protest is the exception. The reason for the reservation must be clearly stated and the lawsuit filed within the deadline.
Source: 2577 sayılı İYUK md. 27, 213 sayılı VUK md. 378
Related terms
Tax returnThe official document in which a taxpayer reports the tax base and the tax calculated to the tax administration.Tax litigationAn annulment action brought by a taxpayer before the tax court against acts such as tax assessments, penalties or payment orders.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.Advance taxTax paid in advance during the year by income and corporate taxpayers, in quarterly periods, on current-period earnings.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.Ba-Bs formsForms in which taxpayers keeping books on a balance sheet basis report monthly purchases (Ba) and sales (Bs) of goods and services with the same party above a set threshold.
Last updated: November 8, 2026 · This definition is for general information only.