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TAX LAW
249
Application for Scrutiny in Relation to Taxes Based on
Declaration and the Relevant Lawsuit
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Pursuant to Article 378/2 of the Procedural Tax Law (hereinafter
referred to as the “Law”), taxpayers are not entitled to initiate a lawsuit
against the declared tax base and the accrued tax over this base. However,
the same article further stipulates that the provisions of the Law as to tax
mistakes are reserved.
1. SCRUTINY REQUEST
The taxpayers may demand the scrutiny of the mistakes in tax
procedures by submitting a written application to the tax office pursuant
to the scrutiny request prescribed under Articles 119/5 and 122. If the
tax office finds the scrutiny request justified, then they may correct the
mistake. If the tax office does not find the request justified, it would notify
the situation to the tax payer in written form.
If the tax payer applies for scrutiny after the expiration of the
prescription time for initiating a law suit and if their application in this
regard is rejected, then the relevant payer would be able to apply to the
Ministry of Finance by way of complaint pursuant to Article 124 of the
Law.
2. INITIATION OF THE LAW SUIT
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Directly Initiating a Law Suit
Pursuant to Article 377/1 of the Law, the taxpayers may initiate
a law suit against the taxes accrued in their name. Article 7 of
the Administrative Procedural Law states that the prescription
time for initiating a law suit before tax offices is 30 days from
the date of the notification or the transactions replacing the
notification. Thus, the taxpayers have a right to directly initiate
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Article of November 2010