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a lawsuit before tax courts rather then making a request of
scrutiny before the tax offices pursuant to Article 122.
Application for scrutiny of tax mistakes and initiation of lawsuit
are rights, which can be used separately.
•
Initiating a Law Suit in case of Rejection of the Scrutiny
Request
First of all, we must state that the application for scrutiny is
made before the expiration of the prescription time for initiation
a lawsuit, this would suspend the prescription time. Thus, if the
application is rejected, then a law suit may be initiated within
the residual prescription time period.
On the other hand, as explained above, the tax payers who
applied for scrutiny after the expiration of the prescription time,
may only make a complaint to the Ministry of Finance pursuant
to Article 124 of the Law, if their application for scrutiny is
rejected. In such a case, if the Ministry of Finance rejects the
above mentioned complaint, the tax payer may initiate a law
suit against the rejection decisions of both the tax office and
the Ministry of Finance before the Tax Courts within 30 days
from the notification of the Ministry of Finance’s rejection to
himself.
CONCLUSION
In relation to taxes based on declaration, the application rights of
the taxpayers pursuant to Article 119/5 and the right of initiating a law
suit pursuant to Article 377 must be used in compliance with the above
mentioned prescription time limits, in order to avoid any forfeiture of
rights.