The filing deadline is generally thirty days from notification; choosing settlement may restrict the right to sue. Decisions can be appealed to the regional administrative court and the Council of State.
Source: 2577 sayılı İdari Yargılama Usulü Kanunu
Related terms
Tax settlementAn administrative route enabling the taxpayer and the tax administration to reach agreement on assessed taxes and penalties before litigation.Tax assessmentThe calculation and determination by the tax office of the amount of tax due on the basis of the tax base and rates set by law.Filing under protestA taxpayer's reservation in a tax return when declaring a tax it considers unlawful, preserving the right to challenge it in court.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.