It covers tax administration staff as well as experts and others taking part in tax processes, and breaches are subject to criminal sanctions. Information may be shared only in exceptional cases set out by law.
Source: 213 sayılı VUK md. 5
Related terms
Tax Procedure Law (VUK)The core law setting the procedural rules of taxation: taxpayer status, books and documents, valuation, assessment, notification, accrual, tax audits and tax penalties.Revenue Administration (GİB)The administration under the Ministry of Treasury and Finance that applies tax laws, assesses and collects taxes and provides taxpayer services.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.