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• Tax Law

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• The Law On The Protection Of Personal Data

Tax can be defined as the money collected by the state from individuals or companies for the performance of public services, as specified by law. Tax Law, on the other hand, is the branch of law covering the characteristics, delivery, collection methods of taxes as well as the relations between taxpayers and the treasury along with their rights and duties, etc. Tax law is one of the sub-branches of public law since it scrutinizes the relations between the individuals and the state. As per Article 73 of our Constitution, “Every person is obliged to pay taxes according to their financial power to meet the public expenditures.” Therefore, even though taxes are mandatory, tax payment also varies from person to person or from one institution to another.

The field operation of tax law is comprised by the implementation of tax codes, taxation procedures and processes, jurisdictions of the state regarding taxes, tax obligations of individuals or institutions as well as monitoring and ensuring the collection of tax liabilities.

An equitable and balanced distribution of tax burden is the social objective of fiscal policy. While fulfilling the tax obligations, principles such as justice, equality and legality in taxation should be abided by. However, defective and erroneous actions may sometimes be taken by the state against the aforementioned principles in order to have this obligation implemented. If such defective and erroneous issues are not resolved in due time, they may cause serious material and moral damages to be incurred by individuals and institutions. For this reason, it is essential that individuals and institutions have a good command of their own obligations against the complex structure of tax law and fulfill them accordingly and be able to find solutions against defective and erroneous transactions as quickly as possible.

We, as Miran Legal, provide our local and foreign clients with the following main legal services in the field of tax law:

• Filing applications before the relevant institutions for the amicable solution of the problems encountered before the Ministry of Finance, tax offices and subcommittees,
• Raising objections against the decisions of tax offices, amendment and valuation commissions and conducting the required legal procedure,
• Resolution of legal disputes during the tax assessment, accrual and collection stages,
• Raising objections to tax penalties and executing the lawsuits arising from such disputes,
• Filing actions for annulment related to the payment orders,
• Following the attachment proceedings and determining how to act according to the result of the follow-up process,
• Arranging tax errors caused by accounting errors,
• Tax deductions of employees and institutions,
• Correction of incomplete or incorrect income statements,
• Guiding clients in all legal disputes that may arise within the scope of tax law, conducting reconciliation or litigation processes.