There are assessments based on returns, additional, ex officio and administrative assessments. An assessment following an audit can be challenged through settlement or the courts.
Source: 213 sayılı VUK m. 20-30
Related terms
Tax inspectionThe tax administration investigating and establishing the accuracy of taxes payable through the taxpayer's books, records and documents.Tax settlementAn administrative route enabling the taxpayer and the tax administration to reach agreement on assessed taxes and penalties before litigation.Tax loss penaltyA penalty imposed when tax is under-assessed because the taxpayer failed to fulfil tax obligations on time or fulfilled them incompletely.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: October 31, 2026 · This definition is for general information only.