Evaluation of Not Adding Tax Inspection and/or Tax Technique Reports to Tax/Penalty Notices within the Scope of Good Administration and Access to File Rights

Abstract

In practice, taxpayers receive tax /penalty reports that do not include tax inspection reports and technical tax reports. This application constitutes a breach of the rights of taxpayers to access documents and to their own files. As it’s well known such rights are an integral part of the rights of defence and to a fair trial. This right shall be granted not only in judicial courses but also in administrative procedures. However, in Turkey, there are some landmark cases on the contrary which are victimizing taxpayers. Therefore, taxpayers need another alternative compared to commencing a lawsuit against the missing reports. This study aims to find another alternative against such court decisions by examining local and EU laws and cases. Within this concept, It is suggested that making an application to the Ombudsman Institution maybe this alternative. In this way, taxpayers will be entitled to demand a warning letter against the application of the relevant tax administration and request an opinion for a change in legislation from the Ombudsman.

Keywords

• tax inspection report
• technical tax report
• the right to a fair trial
• the right of defence
• the right to good administration
• the right to access to file